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 Description
AP-2013-053 IKEA SUPPLY AG Decision
AP-2013-054 POWERTEK SPORT INC. Decision
AP-2013-055 KRAFT CANADA INC. Decision
AP-2013-056 HANESBRANDS INC. Decision
AP-2013-057 BSH HOME APPLIANCE LTD. Decision
AP-2013-058 QUAGGA DESIGNS Decision
AP-2013-059 A. DOWNEY Decision
AP-2013-060 UNITOOL INC. Decision
AP-2013-061 G & G GOLF COMPANY INC. Decision
AP-2012-001 WOLSELEY CANADA INC. WESTERN DIVISION Decision
EP-2012-001 S. DUNLAY Order
EP-2012-002 HYDRAULIC SOURCE INC. Order
AP-2012-002 and AP-2012-003 IMPERIAL OIL LIMITED, MCCOLL-FRONTENAC PETROLEUM INC. Decision
EP-2012-003 IRON ORE COMPANY OF CANADA Order
AP-2012-004 HOLLAND HITCH OF CANADA LIMITED Decision
EP-2012-004 TERRY C. STAPLEY LIMITED Order
AP-2012-005 GESTION SOPREMA CANADA INC./HOLDING SOPREMA CANADA INC. Decision
EP-2012-005 MASAI CANADA LIMITED Order
AP-2012-006 TST TRUCKLOAD EXPRESS INC. Decision
EP-2012-006 A. SABRI Order
AP-2012-007 KEENA TRUCK LEASING & TRANSPORT LTD. Decision
AP-2012-008 COMMONWEALTH WHOLESALE CORP. Decision
AP-2012-009 VOLPAK INC. Decision
AP-2012-009 VOLPAK INC. Order
AP-2012-009 VOLPAK INC. Order
AP-2012-009 VOLPAK INC. Order
AP-2012-010 POWERS INDUSTRIES LIMITED Decision
AP-2012-011 HIGH OUTPUT SPORTS CANADA INC. Decision
AP-2012-012 OUTDOOR PURSUITS CANADA Decision
AP-2012-013 G. THÉRIAULT Decision
AP-2012-014 SPECTRA PREMIUM INDUSTRIES INC. Decision
AP-2012-015 P B FOOTWEAR (CANADA) INC. Decision
AP-2012-016 CAN-AM LOGISTICS INC. Decision
AP-2012-017 OCEANEERING CANADA LIMITED Decision
AP-2012-018 HELLY HANSEN CANADA LIMITED Decision
AP-2012-019 S. DUNLAY Decision
AP-2012-020 NORSTAR WINDOWS & DOORS LYD. Decision
AP-2012-020 NORSTAR WINDOWS & DOORS LYD. Decision
AP-2012-021 FIBERLINKS TEXTILES INC. Decision
AP-2012-022 ANDRITZ HYDRO CANADA INC. AND VA TECH HYDRO CANADA INC. Decision
AP-2012-023 J. HAINS Decision
AP-2012-024 PATENE BUILDING SUPPLIES LTD. Decision
AP-2012-025 REGAL IDEAS INC. Decision
AP-2012-026 EURO-LINE APPLIANCES Decision
AP-2012-027 NEW-LINE PRODUCTS LTD. Decision
AP-2012-028 SENNHEISER CANADA INC. Decision
AP-2012-029 ABOND CORPORATION Decision
AP-2012-030 INLAND TECHNOLOGIES CANADA INCORPORATED Decision
AP-2012-031 CURRY'S ART STORES Decision
AP-2012-032 J.-F. HOULE INC. Decision