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-2011-030 GRODAN INC. Decision
AP-97-052 FLORA MANUFACTURING & DISTRIBUTING LTD. Decision
AP-2008-020 GLADU TOOLS INC. Decision
AP-2009-002 IVAN HOZA Decision
AP-90-083 RESSOURCES MÉDIA INC. Decision
AP-95-262 SONY OF CANADA LTD. Decision
AP-2012-018 HELLY HANSEN CANADA LIMITED Decision
AP-2011-007 AP-2011-007 A. SANTOS Decision
AP-2003-045 NORSK FITNESS PRODUCTS INC. Decision
AP-2000-050 COSTCO CANADA INC. Decision
AP-92-360 NORTH PEACE CULTURAL SOCIETY Decision
3107 ROVA PRODUCTS CANADA INC. Decision
AP-94-335 ÉPICERIE CHEZ LÉONARD Decision
AP-2003-053 POLE STAR TRANSPORT INCORPORATED Decision
AP-2012-028 SENNHEISER CANADA INC. Decision
AP-92-133 CENTURY INTERNATIONAL ARMS LTD. Decision
2935 FARMER'S SEALED STORAGE Decision
AP-93-364 TILECHEM LIMITED Decision
AP-91-165 CALLPRO CANADA INC. Decision
AP-2006-039 HUSKY INJECTION MOLDING SYSTEMS LTD. Decision
AP-2011-049 CYCLES LAMBERT INC. Decision
AP-97-104 TRANSILWRAP OF CANADA, LTD. Decision
AP-90-143 THUNDERCHILD TECHNICAL INSTITUTE INC. Decision
AP-2007-015 F. SMYTH Decision
AP-2009-056 FUTURE PRODUCT SALES INC. Decision
AP-96-007 TROPSPORT ACQUISITIONS INC. Decision
AP-2014-018 AIR CANADA Decision
AP-2010-023 LESTIKA INC. Decision
AP-2003-044 DIGITAL CANOE INC. Decision
AP-89-030 H.E. WAKELIN Decision
AP-93-015 SKYLINE NEON LTD. Decision
AP-95-020, AP-95-046, AP-96-069 THE DEPUTY MINISTER OF NATIONAL REVENUE Decision
AP-2002-098 PIÈCES D’AUTOS USAGÉES FERNAND BÉGIN INC. Decision
AP-2012-068 COSTCO WHOLESALE CANADA LTD. Decision
AP-2002-008 THE RUSSO GROUP INC. Decision
AP-92-180 NOMAD EAST DISTRIBUTION CORPORATION Decision
2845 CAN TRAFFIC SERVICES LTD. Decision
AP-94-006 HUMPTY DUMPTY FOODS LIMITED Decision
AP-91-190, AP-91-191, AP-91-192, AP-91-193, AP-91-194, AP-91-195, AP-91-196, AP-91-197, AP-91-198, AP-91-199, AP-91-200 VIA RAIL CANADA INC. Decision
AP-2005-007 CANADIAN KAWASAKI MOTORS INC. Decision
AP-2012-025 REGAL IDEAS INC. Decision
AP-98-006 BURLODGE CANADA LTD. Decision
AP-90-188 PRINTING UNLIMITED (1985) LTD. Decision
AP-2006-014 KIMPEX INC. Decision
AP-2009-072 RONA CORPORATION INC. Decision
AP-96-063, AP-96-085, AP-96-089 SIMMONS CANADA INC. AND LES ENTREPRISES SOMMEX LTÉE Decision
AP-2016-021 SKOTIDAKIS GOAT FARM Decision
AP-2010-050 J.M. GOLDBERG Decision
AP-2005-053 FERRAGAMO U.S.A. INC. Decision
AP-89-214 LITTLE BEAR ORGANIC FOODS Decision