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-2001-093 AMERSHAM HEALTH INC. (FORMERLY NYCOMED AMERSHAM CANADA INC.) Decision
AP-95-076 L&F CANADA INC. Decision
AP-93-082 THREADS OF TIME - GLOUCESTER ANTIQUES Decision
AP-94-143 LIZ CLAIBORNE (CANADA) LTD. Decision
AP-2005-013 MICHEL LUSSIER TRANSPORT LTÉE Decision
AP-2012-022 ANDRITZ HYDRO CANADA INC. AND VA TECH HYDRO CANADA INC. Decision
2700, 2701 IBM CANADA LIMITED (FORMERLY ROLM CANADA INC.) Decision
AP-92-238 DRISCOLL'S DARTS & TROPHIES LTD. Decision
AP-93-143 COMPAGNIE DE FLOTTAGE DU ST-MAURICE LIMITÉE Decision
AP-2006-015 MOTOVAN CORPORATION Decision
AP-2010-011 GCP ELASTOMERIC INC. Decision
AP-98-067 THE STEVENS COMPANY LIMITED Decision
AP-92-045 M & M TRADING INC. Decision
AP-89-153 MO-TIRES LTD. Decision
AP-2016-019 HYDRAULIC SOURCE INC. Decision
AP-2010-053 NORTH AMERICAN TEA & COFFEE INC. Decision
AP-2005-028 RENELLE FURNITURE INC. Decision
AP-96-092 NORTESCO INC. Decision
AP-91-121 ESSEX TOPCROP SALES LIMITED Decision
AP-2001-013 AP-2001-014 FLORA MANUFACTURING & DISTRIBUTING LTD. Decision
AP-2011-037 DENSIGRAPHIX KOPI INC. Decision
AP-2002-009 DON L. SMITH Decision
AP-95-123 PMI FOOD EQUIPMENT GROUP CANADA, A DIVISION OF PREMARK CANADA INC. Decision
AP-94-185 HOECHST CANADA INC. Decision
AP-2005-045, AP-2005-047 to AP-2005-051 OCÉANEX INC. AND OCÉANEX LIMITED PARTNERSHIP Decision
AP-2013-018 KAO BRANDS CANADA INC. Decision
3042 SEALAND OF THE PACIFIC LTD. Decision
AP-92-276 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-93-272 DELCAN CORPORATION Decision
AP-2014-044 WOLSELEY-WESTERN MECHANICAL Decision
AP-2010-052 H. A. KIDD AND COMPANY LIMITED Decision
AP-99-015, AP-99-016, AP-99-017, AP-99-018, AP-99-019, AP-99-020, AP-99-021, AP-99-022, AP-99-023, AP-99-024, AP-99-025 CONVOY SUPPLY LTD. Decision
AP-92-087 APOTEX INC. Decision
AP-89-257 THE CITY OF KAMLOOPS Decision
AP-2016-020 SONOS INC. Decision
AP-2009-055 JENO NEUMAN ET FILS INC. Decision
AP-2006-057 A. Z. Decision
AP-96-213 LONDON S.W. ONTARIO MARTIAL ARTS SUPPLY INC. Decision
AP-91-155 MACKAY FAMILY INC. Decision
AP-2001-037 NASRI FRERES INTERNATIONAL INC. Decision
AP-2011-070 ROBERT BOSCH INC. Decision
AP-2002-097 PIÈCES D'AUTOS USAGÉES RTA (1986) INC. Decision
AP-95-181 LAWTON'S DRUG STORES LIMITED Decision
AP-90-122 BOUTIQUE DU STORE DÉCORATIF INC. Decision
AP-94-276 L.J. CHOPP AND ASSOCIATES Decision
AP-2003-001 MAISON DE VÊTEMENTS PIACENTE LTÉE Decision
AP-2013-011 BACARDI CANADA INC. Decision
3017 WOLSKI BUILDING CONTRACTORS LTD. Decision
AP-92-350 RECKITT & COLMAN CANADA INC. Decision
AP-93-331 CONTINENTAL INDUSTRIES Decision