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 Description
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
AP-2010-026 SUPERIOR GLOVE WORKS LIMITED Decision
AP-2010-027 KINEDYNE CANADA LIMITED Decision
AP-2010-028 J. LE Decision
AP-2010-029 TERRALINK HORTICULTURE INC. Decision
AP-2010-030 FABTRENDS KNIT CO. INC. Decision
AP-2010-031 VOLPAK INC. Decision
AP-2010-032 WELLMASTER PIPE AND SUPPLY INC. Decision
AP-2010-034 OLYMPIC INTERNATIONAL AGENCIES LTD. Decision
AP-2010-035 WAL-MART CANADA CORPORATION Decision
AP-2010-036 ACCESSOIRES SPORTRACKS INC. DE THULE CANADA INC. Decision
AP-2010-037 GREAT WEST VAN CONVERSIONS INC. Decision
AP-2010-038 SYNNEX CANADA LTD. Decision
AP-2010-039 BMI CANADA INC. AND BMI WEST INC. Decision
AP-2010-040 ÉQUIPEMENT LOADMASTER LTÉE Decision
AP-2010-041 ROYAL CANADIAN MINT Decision
AP-2010-033, AP-2010-042 CONTECH HOLDINGS CANADA INC. Decision
AP-2010-043 CANADIAN TIRE CORPORATION LTD. Decision
AP-2010-044 WOLSELEY CANADA INC. Decision
AP-2010-045 R. BELL Decision
AP-2010-046 VGI VILLAGE GREEN IMPORTS Decision
AP-2010-047 TRIPLE E CANADA LTD. Decision
AP-2010-048 PLEASURE WAY INDUSTRIES LTD. Decision
AP-2010-049 LEISURE TRAVEL VANS (1999) LTD. Decision
AP-2010-050 J.M. GOLDBERG Decision
AP-2010-051 T. SWIATEK Decision
AP-2010-052 H. A. KIDD AND COMPANY LIMITED Decision
AP-2010-053 NORTH AMERICAN TEA & COFFEE INC. Decision
AP-2010-054 YAMAHA CANADA MUSIC LTD. Decision
AP-2010-055 TYCO SAFETY PRODUCTS CANADA, LTD. (FORMERLY DIGITAL SECURITY CONTROLS LTD.) Decision
AP-2010-056 DOLE FOODS OF CANADA LTD. Decision
AP-2010-057 RLOGISTICS LIMITED PARTNERSHIP Decision
AP-2010-058 9133-7048 QUÉBEC INC. Decision
AP-2010-059 DOLLARAMA S.E.C. Decision
AP-2010-060 OUTDOOR GEAR CANADA Decision
AP-2010-061 M. FARID Decision
AP-2010-062 IRWIN NATURALS Decision
AP-2010-063 TOYOTA TSUSHO AMERICA, INC. Decision
AP-2010-063 TOYOTA TSUSHO AMERICA INC. Order
AP-2010-063 TOYOTA TSUSHO AMERICA INC. Order