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-94-232 KAPPLER CANADA LTD. Decision
AP-92-056 ARC INDUSTRIES - COMMUNITY LIVING - SOUTH HURON Decision
AP-2003-015 and AP-2003-016 CHEVRON CANADA LIMITED Decision
AP-92-094 MANTIA HOLDINGS INC. Decision
AP-2013-051 DALS LIGHTING INC. Decision
AP-99-105 YAMAHA MOTOR CANADA LTD. Decision
AP-93-304 CABLECOR DATA LINES LIMITED Decision
AP-91-132 DUMEX MEDICAL SURGICAL PRODUCTS LTD. Decision
AP-2015-015 STRATEGIS INTERNATIONAL INC. Decision
AP-2011-031 GRODAN INC. Decision
AP-97-056 P & S FILTRATION INC. Decision
AP-2008-021 ATLANTIC SPORTSWEAR MFG. LTD. Decision
AP-2008-031 COSTCO WHOLESALE CANADA LTD. Decision
AP-90-101 THE CHOCOLATE MESSENGER LTD. Decision
AP-95-265 INNOVATION SPECIALTIES INC. Decision
AP-2015-021 RONA CORPORATION Decision
AP-2011-028 A. H. MCELROY SALES & SERVICE (CANADA) LTD. Decision
AP-2005-001 2544-7343 QUÉBEC INC. Decision
AP-2000-052 LES PRODUITS BARIATRIX INTERNATIONAL INC. Decision
AP-92-362 DAVID F. HOWAT Decision
AP-91-188R J.V. MARKETING INC. Decision
AP-94-337 M & S X-RAY SERVICES LTD. Decision
AP-2003-057 STREAM-FLO INDUSTRIES LTD. Decision
AP-2012-029 ABOND CORPORATION Decision
AP-92-134 DAVID BUTTERFIELD DBA SIGN LANGUAGE SIGNS & DESIGNS Decision
2925 LOVELL LIGHTING LTD. Decision
AP-93-365, AP-93-366, AP-93-367 STERLING AIRCRAFT PRODUCTS LIMITED Decision
AP-91-166 VANCOUVER PUBLIC AQUARIUM ASSOCIATION Decision
AP-2006-043 SUZUKI CANADA INC. Decision
AP-2006-031 2901668 CANADA INC. Decision
AP-97-110, AP-97-113 NICHOLSON EQUIPMENT LTD. Decision
AP-90-144 AVIATION LECLERC INC. Decision
AP-2007-016 OSRAM SYLVANIA LTD. / OSRAM SYLVANIA LTÉE Decision
AP-2009-007 SANUS SYSTEMS Decision
AP-96-012 JORWALT BUILDING DESIGNERS LTD. Decision
AP-2016-029 ERGOMAT CANADA INC. Decision
AP-2010-026 SUPERIOR GLOVE WORKS LIMITED Decision
AP-2003-054 KENNETH LEE Decision
AP-89-032 SUNSET LAMP MANUFACTURING COMPANY LTD. Decision
AP-93-016 THERM-O-COMFORT CO. LTD. Decision
AP-95-044 READI-BAKE INC. Decision
AP-2002-100 ORCA AUTO SALES LTD. Decision
AP-2012-071 PRECISION FLANGE COMPANY LTD. Decision
AP-2002-010 CORLAB INC. Decision
AP-92-181 IGL CANADA LIMITED Decision
2820 ORIGINAL NEW YORK SELTZER OF CANADA LIMITED Decision
AP-94-015 ASHLAND CHEMICAL CANADA LTD. Decision
AP-91-201 152633 CANADA INC./SAKO AUTO LEASING Decision
AP-2005-012 JAM INDUSTRIES LIMITED Decision
AP-2012-043 GLOBAL HYDRAULIC SOLUTIONS INC. Decision