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-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
AP-2010-064 AUTOMED TECHNOLOGIES (CANADA) INC. Decision
AP-2010-065 BECKMAN COULTER CANADA INC. Decision
AP-2010-066 CE FRANKLIN LTD. Decision
AP-2010-067 R. FALK Decision
AP-2010-068 6572243 CANADA LTD. O/A KWALITY IMPORTS Decision
AP-2010-069 CANADIAN TIRE CORPORATION LTD. Decision
AP-2010-070 CAMBRIDGE BRASS INC. Decision
AP-2009-001 CASIO CANADA LTD. Decision
EP-2009-001 BISON DIVERSIFIED INC. O/A BISON TRANSPORT Order
AP-2009-002 IVAN HOZA Decision
EP-2009-002 NATIONAL FOOD DISTRIBUTION CENTRE Order
AP-2009-003 CAPSCANADA<sup>®</sup> CORPORATION Decision
EP-2009-003 C.B. POWELL LIMITED Order
AP-2009-004 WOLSELEY CANADA INC. Decision
EP-2009-004 C.B. POWELL LIMITED Order
AP-2009-005 LES PIÈCES D'AUTO TRANSIT INC. Decision
AP-2009-006 LENBROOK INDUSTRIES LIMITED Decision
AP-2009-007 SANUS SYSTEMS Decision
AP-2009-008 WOLSELEY CANADA INC. Decision
AP-2009-009 NICHOLSON AND CATES LIMITED Decision
EP-2009-009 PHILIPPE GOSSELIN & ASSOCIÉS LIMITÉE Order
AP-2009-010 WOLSELEY ENGINEERED PIPE GROUP Decision
EP-2009-010 PHILIPPE GOSSELIN & ASSOCIÉS LIMITÉE Order