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-99-015, AP-99-016, AP-99-017, AP-99-018, AP-99-019, AP-99-020, AP-99-021, AP-99-022, AP-99-023, AP-99-024, AP-99-025 CONVOY SUPPLY LTD. Decision
AP-93-241 TAI TELECOMMUNICATIONS ACCESSORIES Decision
AP-91-216 GULLCO INTERNATIONAL LIMITED Decision
AP-2003-052 ARMOUR TRANSPORT INC. Decision
AP-2012-027 NEW-LINE PRODUCTS LTD. Decision
AP-96-213 LONDON S.W. ONTARIO MARTIAL ARTS SUPPLY INC. Decision
AP-90-215, AP-90-216 MEUBLES M.S. ENR. Decision
AP-92-342 SMITH'S MARINE INSTRUMENTS LTD. Decision
AP-2006-030 POLARIS INDUSTRIES LTD. Decision
AP-2009-046 IGLOO VIKSKI INC. Decision
AP-95-181 LAWTON'S DRUG STORES LIMITED Decision
AP-92-121 THE MARLEY PUMP COMPANY Decision
AP-2007-013 W. MCMICHAEL Decision
AP-2009-009 NICHOLSON AND CATES LIMITED Decision
3017 WOLSKI BUILDING CONTRACTORS LTD. Decision
AP-94-195 BERNARD MONASTESSE INC. Decision
AP-89-225 PENISTON INTERIORS (1980) INC. Decision
AP-2015-009 LES PIÈCES D’AUTO TRANSIT INC. Decision
AP-2010-021 CASIO CANADA LTD. Decision
AP-2003-018 TOM PAK Decision
AP-99-082 NOKIA PRODUCTS LIMITED Decision
AP-93-283 ELECTROL DISTRIBUTORS LTD. Decision
AP-91-268 ARTLAND GALLERY & FRAMING INC. Decision
AP-91-269 UDISCO LTD. 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-97-038 FONORA TEXTILE INC. Decision
AP-91-056 OERUS CORPORATION LTD. Decision
AP-93-007 LUMITROL LTD. Decision
AP-2005-007 CANADIAN KAWASAKI MOTORS INC. Decision
AP-2012-025 REGAL IDEAS INC. Decision
AP-95-254 GRINNELL CORP. OF CANADA LTD. DBA GRINNELL FIRE PROTECTION Decision
AP-92-159 B.C. CHEMICALS LTD. Decision
AP-2006-014 KIMPEX INC. Decision
AP-2009-072 RONA CORPORATION INC. Decision
2969 DUGGAN FUELS Decision
AP-94-327 DOUBLE N EARTH MOVERS LTD. Decision
AP-89-281 WINDSOR WAFERS, DIVISION OF BEATRICE FOODS INC. Decision
AP-2016-021 SKOTIDAKIS GOAT FARM Decision
AP-2010-050 J.M. GOLDBERG Decision
AP-2005-053 FERRAGAMO U.S.A. INC. Decision
2615 LAHAVE EQUIPMENT LIMITED Decision
AP-93-358, AP-93-353 INTERCRAFT INDUSTRIES OF CANADA INC. Decision
AP-92-039 BRIAL HOLDINGS LTD. Decision
AP-2001-022 JERGENS CANADA INC. Decision
AP-2011-035 ULTRAMAR LTD. Decision
AP-2002-103 MON-TEX MILLS LTD. Decision
AP-97-078 JONIC INTERNATIONAL INC. Decision
AP-91-115 RICHMOND FOREST PRODUCTS LTD. Decision