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-2005-014 FRANKLIN MINT INC. Decision
AP-2011-060 CYCLES LAMBERT INC. Decision
3082 GENERAL METAL SYSTEMS LIMITED Decision
AP-94-083 PERMANENT LAFARGE (A DIVISION OF LAFARGE CANADA INC.) Decision
AP-2000-057 INTERSAVE WEST BUYING AND MERCHANDISING SERVICES Decision
AP-2006-017 B. TIGHE Decision
AP-2010-019 HBC IMPORTS C/O ZELLERS INC. Decision
AP-98-076 INTERNATIONAL IMPORTS FOR COMPETITIVE SHOOTING EQUIPMENT INC. Decision
AP-93-108, AP-93-109 INTERFACE FLOORING SYSTEMS INC. AND Decision
AP-2016-045 ANDREW SHERET PURCHASING LTD. Decision
AP-2010-054 YAMAHA CANADA MUSIC LTD. Decision
AP-2006-002 WESTERN RV COACH INC. Decision
AP-96-096, AP-96-097, AP-96-098, AP-96-099, AP-96-100, AP-96-101, AP-96-102, AP-96-103 STYLE-KRAFT SPORTSWEAR LIMITED Decision
AP-92-276 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-91-189 NORDIC LABORATORIES INC. Decision
AP-2001-015 BATHURST SALES Decision
AP-2011-038 SAMONA INTERNATIONAL Decision
AP-2002-038, AP-2002-039, AP-2002-040, AP-2002-041, AP-2002-042, AP-2002-043, AP-2002-044, AP-2002-045, AP-2002-046, AP-2002-047, AP-2002-048, AP-2002-049, AP-2002-050, AP-2002-051, AP-2002-052, AP-2002-053, AP-2002-054, AP-2002-055, AP-2002-056, AP-2002-057, AP-2002-058, AP-2002-059, AP-2002-060, AP-2002-061, AP-2002-062, AP-2002-063, AP-2002-064, AP-2002-065, AP-2002-066, AP-2002-067, AP-2002-068, AP-2002-069, AP-2002-070, AP-2002-071, AP-2002-072, AP-2002-073, AP-2002-074, AP-2002-075, AP-2002-076, AP-2002-077, AP-2002-078, AP-2002-079, AP-2002-080, AP-2002-081, AP-2002-082, AP-2002-083, AP-2002-084, AP-2002-085, AP-2002-086, AP-2002-087, AP-2002-088, AP-2002-089, AP-2002-090 PFIZER CANADA INC. Decision
AP-95-124 NORTHWEST AIRLINES, INC. Decision
AP-92-087 APOTEX INC. Decision
AP-90-184 ABDULAZIZ BADRUDIN HARJI Decision
AP-2005-052 MAKITA CANADA Decision
AP-2012-023 J. HAINS Decision
3093 PICK-A-MIX CONCRETE LIMITED Decision
AP-94-154 EMPIRE IRON WORKS LTD. Decision
AP-89-122 PILLAR CONSTRUCTION LTD. Decision
AP-2014-033 SCHLUMBERGER CANADA LIMITED Decision
AP-2010-055 TYCO SAFETY PRODUCTS CANADA, LTD. (FORMERLY DIGITAL SECURITY CONTROLS LTD.) Decision
AP-99-029, AP-99-046 SANYO CANADA INC. Decision
AP-93-250 KRAMER LTD. Decision
AP-2017-012 T. LAPLANTE Decision
AP-2009-059 EVENFLO CANADA INC. Decision
AP-2006-036, AP-2006-037 LOCATION ROBERT LTÉE AND TRANSPORT ROBERT (1973) LTÉE Decision
AP-96-225 RECORD TOOLS INC. Decision
AP-92-351 KSI SANITEX LIMITED Decision
AP-91-236 315823 ONTARIO LIMITED T/A STORZ CANADA Decision
AP-2001-039 T. BENNETT Decision
AP-2011-072 FMC TECHNOLOGIES COMPANY Decision
AP-2002-115, AP-2003-029 NEWTECH BEVERAGE SYSTEMS LTD. Decision
AP-95-189 ASEA BROWN BOVERI INC. Decision
AP-92-128 PARK CITY PRODUCTS LIMITED Decision
AP-91-015 SOLCAN LTD. Decision
AP-2003-003 PIER 1 IMPORTS (U.S.) INC., CANADIAN DIVISION Decision
AP-2013-014 HUDSON BAY COMPANY Decision
3013 XYZ DYNAMO LTD. Decision
AP-94-199 FLORA DISTRIBUTORS LTD. Decision
AP-89-229 LABORATOIRES DELON LTÉE Decision
AP-2015-003 COSTCO WHOLESALE CANADA LTD. Decision
AP-2011-018 HBC IMPORTS C/O ZELLERS INC. Decision
AP-99-085 BIO AGRI MIX LTD. Decision