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-2010-064 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
AP-2009-011 JEAN-PIERRE PASTINELLI Decision
AP-2009-013 KVERNELAND GROUP NORTH AMERICA INC. Decision
AP-2009-014 TRANSPORT DESGAGNÉS INC. Decision
AP-2009-015 DANONE INC. Decision
AP-2009-015 DANONE INC. Order
AP-2009-015 DANONE INC. Order
AP-2009-015 DANONE INC. Order
AP-2009-016 TARA MATERIALS, INC. Decision
AP-2009-017 NUTRICIA NORTH AMERICA Decision
AP-2009-018 MANUFACTURE DE BIJOUX ÉTOILE D'ARGENT INC. Decision
AP-2009-019 CANADIAN TIRE CORPORATION LIMITED Decision
AP-2009-020 LAIDLAW CARRIERS PCS GP INC. Order
AP-2009-021 LAIDLAW CARRIERS BULK GP INC. Order
AP-2009-022 LAIDLAW CARRIERS VAN GP INC. Order
AP-2009-023 LAIDLAW CARRIERS FLATBED GP INC. Order
AP-2009-024 TRANSNAT EXPRESS INC. Decision
AP-2009-025 GOLDEN EAGLE EXPRESS INC. Order
AP-2009-026 LE GROUPE G3 INC. Order
AP-2009-026 LE GROUPE G3 INC. Order
AP-2009-027 VEDDER TRANSPORT LTD. Order
AP-2009-029 2810026 CANADA LTD. Order
AP-2009-028 and AP 2009-030 WARREN GIBSON LTD. Order
AP-2009-031 Q-LINE TRUCKING LTD. Order
AP-2009-032 SGT 2000 INC. Order
AP-2009-033 J & F TRUCKING CORPORATION Order
AP-2009-035 CELADON CANADA INC. Order
AP-2009-036 COBRA TRUCKING LTD. Order