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.

Case Number(s) Case Name Descriptionsort descending
AP-2014-037 RONA CORPORATION Decision
AP-89-180 ASEA BROWN BOVERI INC. Decision
AP-2011-010, AP-2011-019 COMMONWEALTH WHOLESALE CORP. Decision
AP-99-083 SANDVIK TAMROCK CANADA INC. Decision
AP-93-285 COLOR YOUR WORLD CORP. Decision
AP-2016-042 HOLLAND IMPORTS INC. Decision
AP-92-061 NIFTY WARE LTD. Decision
AP-2008-001 LEEZA DISTRIBUTION INC. Decision
AP-2007-012 DSM NUTRITIONAL PRODUCTS CANADA INC. Decision
AP-97-038 FONORA TEXTILE INC. Decision
AP-93-007 LUMITROL LTD. Decision
AP-2015-001 INNOVEX PRODUITS TECHNIQUES INC. Decision
AP-91-136 EPWORTH TRUCK INDUSTRIES LIMITED Decision
AP-2013-047 T. LYSYSHYN Decision
AP-2004-009 CHERRY STIX LTD. Decision
AP-95-254 GRINNELL CORP. OF CANADA LTD. DBA GRINNELL FIRE PROTECTION Decision
AP-92-159 B.C. CHEMICALS LTD. Decision
AP-2003-019 S. ALLEN Decision
AP-90-107 TIMMINS TIRE SALES LTD. Decision
AP-2012-001 WOLSELEY CANADA INC. WESTERN DIVISION Decision
2969 DUGGAN FUELS Decision
AP-94-327 DOUBLE N EARTH MOVERS LTD. Decision
AP-2014-047 ORBEA USA Decision
AP-89-269 PANEL PRODUCTS, DIVISION OF COMPONENT STRUCTURES (1981) LTD. Decision
AP-2011-029 ELFE JUVENILE PRODUCTS Decision
2615 LAHAVE EQUIPMENT LIMITED Decision
AP-93-358, AP-93-353 INTERCRAFT INDUSTRIES OF CANADA INC. Decision
AP-2008-025 GENERAL MOTORS OF CANADA LIMITED Decision
AP-97-078 JONIC INTERNATIONAL INC. Decision
AP-93-049 RAYMONDE PLOURDE Decision
AP-2016-008 ARTCRAFT COMPANY INC. Decision
AP-91-173 PAL-BAC DEVELOPMENTS LIMITED Decision
AP-2013-046 TENTH SIDING TRADING CO. DBA ROCK GEAR Decision
AP-2005-003, AP-2005-004 LES OPÉRATIONS JTC (RICHELIEU) INC. Decision
AP-95-308 CITY WIDE SPORTS Decision
AP-92-206 FRONTIER DISTRIBUTING Decision
AP-2002-002 CHAUSSURES BROWN INC. Decision
AP-90-164 KIM HUTTON Decision
AP-2012-032 J.-F. HOULE INC. Decision
AP-2001-088 WILTON INDUSTRIES CANADA LIMITED Decision
AP-95-001 AMBROSIA CHOCOLATE COMPANY Decision
AP-2006-045 MOTOVAN CORPORATION Decision
AP-90-012 PIERRE ROBERGE Decision
AP-2012-004 HOLLAND HITCH OF CANADA LIMITED Decision
2898 SCHLUMBERGER OF CANADA, DIVISION OF SCHLUMBERGER CANADA LTD. Decision
AP-93-391 RESTORITE BEDDING CANADA LTD. Decision
AP-2007-019 FASTBOLT CORPORATION Decision
AP-2009-016 TARA MATERIALS, INC. Decision
AP-97-139, AP-98-042 BUREAU DE RELATIONS D'AFFAIRES INTERNATIONALES INC. (BUSREL INC.) Decision
AP-93-082 THREADS OF TIME - GLOUCESTER ANTIQUES Decision