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-92-385 OPAL OPTICAL LTD. Decision
AP-2015-030 A. WALLER Decision
AP-2013-042 CANADIAN TIRE CORPORATION, LIMITED Decision
AP-2004-013 DIVERSCO SUPPLY INC. Decision
AP-95-240 INTEGRATED PROTECTION INC. Decision
AP-92-152 PROCEDAIR INDUSTRIES INC. Decision
AP-2003-011 NORCO PRODUCTS LTD. Decision
AP-2013-045 SHANDEX SALES GROUP LTD. Decision
2977-14, 2938-17 CANADIAN NATIONAL RAILWAY COMPANY Decision
AP-94-315 GILLIN ROAD GROUP HOME C/O BRANTFORD AND DISTRICT ASSOCIATION FOR COMMUNITY LIVING Decision
AP-89-274 PELLETREX LTÉE Decision
AP-91-171 J.S. BAL Decision
AP-2014-028 SOUTHERN PACIFIC RESOURCE CORP. Decision
AP-2011-030 GRODAN INC. Decision
2372 EEV CANADA LIMITED Decision
AP-93-345 ORLEANS GLASS INC. Decision
AP-90-156, AP-90-157, AP-91-037, AP-91-038, AP-91-039, AP-91-040 NORTH AMERICAN STEEL EQUIPMENT COMPANY LTD. Decision
AP-2008-020 GLADU TOOLS INC. Decision
AP-2009-002 IVAN HOZA Decision
AP-97-072 KELLOGG CANADA INC. Decision
AP-93-039 G.D. BYRNE 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-95-296 MODA IMPORTS, INC. Decision
AP-92-199 CODISPOTI'S CREATIVE JEWELRY CO. LTD. Decision
AP-2003-053 POLE STAR TRANSPORT INCORPORATED Decision
AP-2012-028 SENNHEISER CANADA INC. Decision
AP-94-359, AP-94-360 JEWELWAY INTERNATIONAL CANADA, INC. AND JEWELWAY INTERNATIONAL, INC. Decision
AP-90-018 NIKKA INDUSTRIES LTD. Decision
AP-91-209 HAROLD K.G. LEACH, D-JOE SIGNS Decision
AP-2006-039 HUSKY INJECTION MOLDING SYSTEMS LTD. Decision
AP-2011-049 CYCLES LAMBERT INC. Decision
2937 GEOCRUDE ENERGY INC. Decision
AP-93-384 LES ENTREPRISES RÉAL LUSSIER INC. Decision
AP-90-197, AP-90-146 UPJOHN INTER-AMERICAN CORPORATION Decision
AP-2007-015 F. SMYTH Decision
AP-2009-056 FUTURE PRODUCT SALES INC. Decision
AP-97-133 CHICAGO RAWHIDE PRODUCTS CANADA LTD. Decision
AP-93-075 PARKVIEW SUPERETTE (1985) LTD. Decision
AP-2014-018 AIR CANADA Decision
AP-2010-023 LESTIKA INC. Decision
AP-2003-044 DIGITAL CANOE INC. Decision
AP-96-044 HUNG GAY ENTERPRISES LTD. Decision
AP-92-234 CALDWELL & CHOONG SALON 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-95-071 ADVANCE-INTERFACE ELECTRONIC INC. Decision
AP-90-083 RESSOURCES MÉDIA INC. Decision