Customs and Excise Appeals

The Canadian International Trade Tribunal (the Tribunal) hears and decides a wide range of appeals of decisions of the President of the Canada Border Services Agency (CBSA) and the Minister of National Revenue.

Decisions of the CBSA related to imports

Appeals filed under the Customs Act relate to a range of issues, the most common of which include the following:

  • the appropriate classification of imports according to Canada’s Customs Tariff;
  • the appropriate manner in which to calculate the value for duty that should be imposed on imports;
  • the determination of where imports originated before they entered Canada; and
  • the importation of prohibited goods.

Appeals filed under the Special Import Measures Act (SIMA) deal with the following two key issues:

  • whether the CBSA should have applied anti-dumping and/or countervailing duties to certain imports; and
  • whether the CBSA properly calculated the margin of dumping or amount of subsidy for certain imports.

Decisions of the Minister of National Revenue related to excise tax

Appeals filed under the Excise Tax Act relate to an assessment or a determination of excise tax. Excise taxes are levied on certain petroleum products, heavy automobiles and air conditioners designed for automobiles.

 

Appeals (AP, EP)

Case Number(s) Case Name Descriptionsort descending
AP-2006-020 CLARION CANADA INC. Decision
AP-2007-009 SIGVARIS CORPORATION Decision
AP-94-189 BECHTEL-KUMAGAI Decision
3019 COLWOOD ENTERPRISES LTD. Decision
AP-2004-007 ROMAIN L. KLAASEN Decision
AP-93-278 VIEWMASTER (CANADA) INC. Decision
AP-2016-027 BEST BUY CANADA LTD. Decision
3018 M & S X-RAY SERVICES LIMITED Decision
AP-2004-012 MCASPHALT INDUSTRIES LIMITED Decision
AP-93-279 THE SATELLITE STATION Decision
AP-2016-046 A. COWAN Decision
AP-2010-061 M. FARID Decision
AP-99-080 CHARLES LEUNG Decision
AP-2001-066 to AP-2001-068 PERSECO SYSTEM SERVICES (CANADA) LIMITED PARTNERSHIP Decision
AP-89-014 J.C. JANES AND ASSOCIATES LTD. Decision
AP-2011-046 J.E. MONDOU LTÉE Decision
AP-2012-011 HIGH OUTPUT SPORTS CANADA INC. Decision
AP-2011-054 UNITED INDEPENDENT ENERGY GROUP INC. Decision
AP-97-033 TECHNICAL GLASS PRODUCTS Decision
AP-91-157 D. DYCK INDUSTRIES LIMITED Decision
AP-2004-004 553562 ONTARIO LTD. o/a BELL CARTAGE Decision
AP-2008-022 GLOBE ELECTRIC COMPANY INC. Decision
AP-92-276 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-95-252 I.D. FOODS SUPERIOR CORP. Decision
AP-90-123 MCA (CANADA) LTD. Decision
AP-2013-058 QUAGGA DESIGNS Decision
AP-94-317 USAIR, INC. Decision
AP-92-087 APOTEX INC. Decision
2975 DONALD TUTT Decision
AP-2005-019 BAUER NIKE HOCKEY INC. Decision
AP-93-348 MONTANA ELECTRIC INC. Decision
AP-2017-037 DONALDSON COMPANY, INC. Decision
AP-2009-062 3559972 MANITOBA LTD. Decision
2338, 2342, 2369 INTERNATIONAL SIGMA SECURITY INC. Decision
AP-99-039, AP-99-058 PROLITH INCORPORATED Decision
AP-2012-002 and AP-2012-003 IMPERIAL OIL LIMITED, MCCOLL-FRONTENAC PETROLEUM INC. Decision
AP-89-170 MLG ENTERPRISES LIMITED Decision
AP-2011-074 CORNING OPTICAL COMMUNICATIONS LLC, FORMERLY CORNING CABLE SYSTEMS LLC Decision
AP-2011-069 TANK TRUCK TRANSPORT INC. Decision
AP-97-073 ATLAS ALLOYS Decision
AP-91-187 ESSELTE PENDAFLEX CANADA INC. Decision
AP-2004-020 DANNYCO TRADING (CANADA) LTD. Decision
AP-2010-007, AP-2010-008 C.B. POWELL LIMITED Decision
AP-92-350 RECKITT & COLMAN CANADA INC. Decision
AP-95-299, AP-96-053 816392 ONTARIO LTD., O/A FREEDOM MOTORS Decision
AP-90-179 CROSBY VALVE LTD. Decision
AP-2014-025 CONTAINERWEST MANUFACTURING LTD. Decision
AP-94-362 DR. MARIA BLASS Decision
AP-92-125 ARTECAL EXHIBIT AND DISPLAYS Decision
AP-2001-081 WILTON INDUSTRIES CANADA LIMITED Decision