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 Description
AP-2011-055 MONTERRA LUMBER MILLS, LTD. Decision
AP-2011-056 GEORGE COUREY INC. Decision
AP-2011-057, AP-2011-058 MARMEN ÉNERGIE INC. AND MARMEN INC. Decision
AP-2011-057R AP-2011-058R MARMEN ÉNERGIE INC. AND MARMEN INC. Decision
AP-2011-059 OUTDOOR GEAR CANADA Decision
AP-2011-060 CYCLES LAMBERT INC. Decision
AP-2011-061 STARKEY LABS-CANADA CO. Decision
AP-2011-062 FONDS D'EMPRUNT COMMUNAUTAIRE DE LA GASPÉSIE ET DES ÎLES Decision
AP-2011-063 CASIO CANADA LTD. Decision
AP-2011-064 SUNBEAM CORPORATION (CANADA) LIMITED Decision
AP-2011-065 PROCTOR-SILEX CANADA Decision
AP-2011-066 FORT GARRY INDUSTRIES LTD. Decision
AP-2011-067 S.F. MARKETING INC. Decision
AP-2011-068 81794 CANADA LIMITED/LIQUITERMINALS LTD. Decision
AP-2011-069 TANK TRUCK TRANSPORT INC. Decision
AP-2011-070 ROBERT BOSCH INC. Decision
AP-2011-071 OUTDOOR GEAR CANADA Decision
AP-2011-072 FMC TECHNOLOGIES COMPANY Decision
AP-2011-073 PEAK PRODUCTS MANUFACTURING INC. Decision
AP-2011-074 CORNING OPTICAL COMMUNICATIONS LLC, FORMERLY CORNING CABLE SYSTEMS LLC Decision
AP-2011-075 JAN K. OVERWEEL LIMITED Decision
AP-2011-076 CORNING OPTICAL COMMUNICATIONS LLC, FORMERLY CORNING CABLE SYSTEMS LLC Decision
AP-2010-001 MICRONUTRITION PILEJE INC. Decision
EP-2010-001 JENO NEUMAN ET FILS INC. Order
AP-2010-002 FRITO-LAY CANADA, INC. Decision
EP-2010-002 LA COOP FÉDÉRÉE Order
AP-2010-003 RUI ROYAL INTERNATIONAL CORP. Decision
EP-2010-003 CONTECH HOLDINGS CANADA INC. Order
AP-2010-004 NESTLE CANADA INC. Decision
AP-2010-005 HBC IMPORTS C/O ZELLERS INC. Decision
AP-2010-005 HBC IMPORTS C/O ZELLERS INC. Order
AP-2010-006 KOMATSU INTERNATIONAL (CANADA) INC. Decision
AP-2010-007, AP-2010-008 C.B. POWELL LIMITED Decision
AP-2010-009 DOLLARAMA S.E.C. Decision
AP-2010-010 RAYMOND INDUSTRIAL EQUIPMENT LIMITED Decision
AP-2010-011 GCP ELASTOMERIC INC. Decision
AP-2010-012 OCEANEX INC. Decision
AP-2010-013 A. GILLIS Decision
AP-2010-014 MASSIVE PRINTS, INC. Decision
AP-2010-015 RONA CORPORATION INC. Decision
AP-2010-016 R. A. HAYES Decision
AP-2010-017 STERIS CORPORATION INC. Decision
AP-2010-018 AMCAN JUMAX INC. Decision
AP-2010-019 HBC IMPORTS C/O ZELLERS INC. Decision
AP-2010-020 JENO NEUMAN ET FILS INC. Decision
AP-2010-021 CASIO CANADA LTD. Decision
AP-2010-022 LOBLAWS COMPANIES LIMITED Decision
AP-2010-023 LESTIKA INC. Decision
AP-2010-024 ULEXTRA INC. Decision
AP-2010-025 MASAI CANADA LIMITED Decision