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-2002-111 BIONOVA MEDICAL INC. Decision
AP-95-149, AP-95-150, AP-95-151, AP-95-152, AP-95-153, AP-95-154, AP-95-155, AP-95-156, AP-95-157, AP-95-158, AP-95-159, AP-95-160, AP-95-161, AP-95-162, AP-95-163, AP-95-164, AP-95-165, AP-95-167, AP-95-168 TOYOTA CANADA INC. Decision
AP-92-104 NORTHERN AIRCOOL ENGINES CO. Decision
AP-91-109 18127 ALBERTA LTD. Decision
AP-2004-054 TRANSPORT O.S.I. INC. Decision
AP-2013-028 BLUESTEIN ENTERPRISES INC. Decision
3030 GRAND SPECIALTIES LTD. AND THE PERRIER GROUP OF CANADA INC. Decision
AP-94-173 MIDLON FOODS INC. Decision
AP-89-170 MLG ENTERPRISES LIMITED Decision
AP-2014-008 HBC IMPORTS C/O ZELLERS Decision
AP-2010-070 CAMBRIDGE BRASS INC. Decision
AP-99-064, AP-99-065 EUROPEAN ARMS DISTRIBUTOR (1982) LTD. Decision
AP-93-271 ALLIED COLLOIDS (CANADA) INC. Decision
AP-2009-074 SEARS CANADA INC. Decision
AP-2007-021 JONATHAN BELL Decision
AP-97-017, AP-97-053, AP-97-102, AP-97-118 PET VALU CANADA INC. Decision
AP-92-375 PALMER JARVIS ADVERTISING Decision
AP-92-063 JOHN STEPHEN RICHARDS Decision
AP-2015-010 D. JOSEFOWICH Decision
AP-2011-033 COSTCO WHOLESALE CANADA LTD. Decision
AP-2004-015 MAGNUM TRANSPORT INC. Decision
AP-95-230 EURO-LINE APPLIANCES Decision
AP-92-145 FAURSCHOU FARMS LIMITED Decision
AP-91-140 TREFFLÉ GOULET & FILS LTÉE Decision
AP-2003-004 ROBERT BOSCH INC. Decision
AP-2013-041 IKEA SUPPLY AG Decision
2983 LES INDUSTRIES VOGUE LTÉE Decision
AP-94-276 L.J. CHOPP AND ASSOCIATES Decision
AP-89-267 PERMA TUBES LTD. Decision
AP-2014-013 and AP-2014-015 AMD RITMED INC. Decision
AP-2011-042 PHILIPS ELECTRONICS LTD. Decision
2228, 2229, 2751 AGRI-TECH INC. Decision
AP-93-331 CONTINENTAL INDUSTRIES Decision
AP-2008-017 CANADIAN TIRE CORPORATION, INC. Decision
AP-2008-010 EMCO ELECTRIC INTERNATIONAL – ELECTRICAL RESOURCE INTERNATIONAL Decision
AP-97-063, AP-97-067, AP-97-077, AP-97-079, AP-97-084, AP-97-085, AP-97-096, AP-97-103, AP-97-115, AP-97-136 AYP (CANADA) INC. Decision
AP-93-035 GARLOCK OF CANADA LTD. Decision
Ap-2012-037 NORTHERN AMEREX MARKETING INC. Decision
AP-2012-020 NORSTAR WINDOWS & DOORS LYD. Decision
AP-2004-017 3319067 CANADA INC. Decision
AP-95-277 JASCOR HOME PRODUCTS INC. Decision
AP-92-194 NATIONAL GEOGRAPHIC SOCIETY Decision
AP-91-180 SHRIMP PROJECTORS INC. Decision
AP-2003-049 ASEA BROWN BOVERI INC. Decision
AP-2012-021 FIBERLINKS TEXTILES INC. Decision
AP-99-092 BAUER NIKE HOCKEY INC. Decision
AP-90-166 DIAMANT BOART TRUCO LTD. Decision
AP-94-352 RAYMOND RIOUX DISTRIBUTION Decision
AP-90-011 POWER'S PRODUCE LTD. Decision
AP-2015-004 RIMOWA NORTH AMERICA INC. Decision