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-2008-011 SARSTEDT CANADA INC. Decision
AP-97-111 HONDA CANADA INC. Decision
AP-91-020 EDWIN W. RUSSELL Decision
AP-93-058 METABAL LTD. Decision
AP-2015-033 BUILD.COM INC. Decision
AP-2010-012 OCEANEX INC. Decision
AP-2001-075 MILARM CO. LTD. Decision
AP-96-016 TRUDELL MEDICAL MARKETING LIMITED Decision
AP-92-221 VERN GLASS COMPANY (1976) LIMITED Decision
AP-2002-021 S. FUNG Decision
AP-2012-053 GREGG DISTRIBUTORS CO. LTD. Decision
AP-2001-090 EUROTRADE IMPORT-EXPORT INC. Decision
AP-95-045 SIDEWINDER CONVERSIONS LTD. Decision
AP-90-063 CUISINES A.C. INC. Decision
AP-2006-049 M. REUVEKAMP Decision
AP-2012-016 CAN-AM LOGISTICS INC. Decision
2809 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-94-016, AP-94-109 NARCO CANADA INC., Decision
AP-2000-026 CONTINUOUS COLOUR COAT LIMITED Decision
AP-92-022 JOHN MARTENS COMPANY Decision
AP-2013-057 BSH HOME APPLIANCE LTD. Decision
AP-2010-031 VOLPAK INC. Decision
AP-98-012 EM PLASTIC & ELECTRIC PRODUCTS LTD. Decision
AP-93-088 CALEB LTD. o/a THE JAMES BROS. Decision
AP-91-094 595637 ONTARIO LTD. Decision
AP-2015-034, AP-2015-036 and AP-2016-001 BEST BUY CANADA LTD., P & F USA INC. AND LG ELECTRONICS CANADA INC. Decision
AP-2010-041 ROYAL CANADIAN MINT Decision
AP-2005-040 JOHN DRAGANIUK Decision
AP-96-071 SANI MÉTAL LTÉE Decision
AP-92-249 COMPUTALOG LTD. Decision
AP-2001-001 CONTINENTAL TYPESETTING LIMITED Decision
AP-2011-016 ABRICOT INTERNATIONAL INC. Decision
AP-2001-016 SIMMS SIGAL & CO. LTD. Decision
AP-95-096 LLOYDAIRE, DIVISION OF ELJER MANUFACTURING CANADA INC. Decision
AP-92-071 JIMBOB RENTALS LTD. Decision
AP-2005-032 MOTOVAN CORPORATION Decision
AP-2012-038 COLONIAL ÉLÉGANCE INC. Decision
3066 WEST SHORE CONSTRUCTORS LTD. Decision
AP-94-116, AP-94-186 FARMER'S SEALED STORAGE INC. Decision
AP-89-007 WIRTH LTD. Decision
AP-92-057 RUTHERFORD AUTO SALES LTD. Decision
AP-2013-055 KRAFT CANADA INC. Decision
AP-2010-035 WAL-MART CANADA CORPORATION Decision
AP-98-098 SHERSON MARKETING CORPORATION Decision
AP-93-128 HOOVER CANADA, A DIVISION OF MH CANADIAN Decision
AP-91-133 NABISCO BRANDS LTD. Decision
AP-2016-037 R. SULIT Decision
AP-2009-006 LENBROOK INDUSTRIES LIMITED Decision
AP-2006-050 ERIC SHENKER Decision
AP-96-122 PAPANAN ENTERPRISES LTD. Decision