Active appeals

Below you will find all active customs and excise appeals. Please note that this page will be updated monthly (last update: June 14, 2024). Dates are displayed in the YYYY-MM-DD format.

File number Appellant Status Date filed Type of appeal Subject of the appeal as described by the appellant Appellant's brief received Respondent's brief received Type of hearing Actual hearing date
EA-2024-002 Costco Wholesale Canada Ltd. Hearing scheduled 2024-05-16 EA/SIMA/Description of goods Portable foam lounge pad TBD TBD TBD 2025-02-13
EA-2024-001 JFE Shoji America, LLC Abeyance (on hold) 2024-04-28 EA/SIMA/Normal value or amount of subsidy Corrosion-resistant steel sheet TBD TBD TBD N/A
EA-2023-005 Maison Corbeil Abeyance (on hold) 2023-12-21 EA/SIMA/Description of goods Nursery rocker N/A N/A N/A N/A
EA-2023-004 Maison Corbeil Abeyance (on hold) 2023-12-13 EA/SIMA/Description of goods Low profile curved chair N/A N/A N/A N/A
EA-2023-002 HD Hyundai Electric America Corporation Abeyance (on hold) 2023-09-05 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers having a top power handling capacity equal to or exceeding 60,000 kilovolt amperes N/A N/A N/A N/A
EA-2023-001 Patrick Morin Inc. Heard (decision pending) 2023-04-17 EA/SIMA/Description of goods Upholstered furniture 2023-06-26 2023-08-25 File hearing (written submissions) 2023-11-02
EA-2022-004 IKEA Supply AG Abeyance (on hold) 2022-08-19 EA/SIMA/Description of goods Seats N/A N/A N/A N/A
EA-2022-002 Sucro Can Sourcing LLC Issued to parties in one official language 2022-05-12 EA/SIMA/Description of goods Refined Brazilian cane sugar, originating in and exported from Brazil 2022-07-15 2022-09-13 Public (videoconference) 2023-01-27
EA-2022-001 Hyundai Electric America Corporation Abeyance (on hold) 2022-04-12 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers N/A N/A N/A N/A
EA-2021-006 Hyundai Electric America Corporation Abeyance (on hold) 2022-03-02 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers N/A N/A N/A N/A
EA-2021-004 Allyco Supply Co. Ltd. Issued to parties in one official language 2021-12-20 EA/SIMA/Description of goods Fetter drive screws and spikes 2022-02-18 2022-04-19 File hearing (written submissions) 2022-08-22
EA-2021-001 Conestoga Pipe & Supply Canada Corporation Heard (decision pending) 2021-04-12 EA/SIMA/Normal value or amount of subsidy Tubing of varying diameters used in the downhole processing of oil 2021-08-10 2021-12-17 Public (videoconference) 2022-10-06
EA-2019-004 Prairie Tubulars (2015) Inc. Heard (decision pending) 2019-10-17 EA/SIMA/Normal value or amount of subsidy Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel 2022-05-02 2022-07-04 Public (in person) 2023-01-17 & 18
EA-2019-003 2045662 Alberta Inc. Heard (decision pending) 2019-10-17 EA/SIMA/Normal value or amount of subsidy Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel 2022-05-02 2022-07-04 Public (in person) 2023-01-17 & 18
EA-2019-002 2045662 Alberta Inc. Heard (decision pending) 2019-09-30 EA/SIMA/Normal value or amount of subsidy Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel 2020-01-15 2020-03-16 Public (videoconference) 2020-09-10
AP-2024-010 Medline Canada Corporation Hearing scheduled 2024-06-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various disposable surgical drapes TBD TBD TBD 2025-02-27
AP-2024-009 Costco Wholesale Canada Ltd. Hearing scheduled 2024-05-22 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Charging lamp TBD TBD TBD 2025-02-25
AP-2024-008 D. Litman Hearing scheduled 2024-05-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Hobbit model flipper knife TBD TBD TBD 2025-01-21
AP-2024-007 Canac Marquis Grenier Ltee Hearing scheduled 2024-05-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Figaro armchairs, items 1011579, 1011769 and 1012358 TBD TBD TBD 2025-01-16
AP-2024-006 Canac Marquis Grenier Ltee Hearing scheduled 2024-05-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Anna Collection dining chairs, items 11002312 and 11002313 TBD TBD TBD 2025-01-14
AP-2024-005 T. Yurchak Hearing scheduled 2024-05-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Folding knife 2024-05-20 TBD TBD 2024-11-26
AP-2024-004 Costco Wholesale Canada Ltd. Hearing scheduled 2024-04-18 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Metal Shelving TBD TBD TBD 2024-11-19
AP-2024-003 Groupe BMR Hearing scheduled 2024-04-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Agriculture Heat lamp HLC and HLC-S TBD TBD TBD 2024-12-05
AP-2024-002 Canac Marquis Grenier Ltée Hearing scheduled 2024-04-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Anna Collection dining chairs, items 11002312 and 11002313 TBD TBD TBD 2024-11-14
AP-2024-001 Y .Talmor Hearing scheduled 2024-04-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Sabre dog attack deterrent TBD TBD TBD 2024-11-07
AP-2023-027 BabyBjorn Inc. Hearing scheduled 2024-03-28 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling BabyBjorn Baby Bouncer 2024-05-31 TBD TBD 2024-11-05
AP-2023-026 6371019 Canada Inc. dba Iron4City Hearing scheduled 2024-02-28 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Frame and grate TBD TBD TBD 2024-10-22
AP-2023-025 Norcan Petroleum Products G.P Hearing scheduled 2024-03-12 AP/Excise Tax Act Conventional blendstock for oxygenate blending and “gasoline” 2024-05-13 TBD TBD 2024-09-24
AP-2023-024 DOT Lighting (Canada) Inc. Abeyance (on hold) 2024-03-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electric lamps NA NA N/A N/A
AP-2023-023 W. Konoby Hearing scheduled 2024-03-04 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling 2019 Nissan Sentra 2024-05-05 TBD TBD 2024-09-17
AP-2023-022 Q. Hofer Hearing scheduled 2024-02-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Sound mitigation equipment 2024-05-02 TBD TBD 2024-08-20
AP-2023-021 Transcan Motorsport Group Inc. Hearing scheduled 2024-01-30 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Prefabricated and essentially permanent metal garden sheds and metal garages 2024-04-02 TBD TBD 2024-08-15
AP-2023-020 J. Sproul Hearing scheduled 2024-01-13 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Red Widow necklace knife 2024-04-15 TBD File hearing (written submissions) 2024-08-30
AP-2023-019 Thule Canada Inc. Hearing scheduled 2023-12-21 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Five models of rooftop tents and one model of a sheltered tent entrance 2024-02-20 2024-04-22 Public (videoconference) 2024-07-16
AP-2023-018 Aquaterra Corporation Ltd Hearing scheduled 2023-12-14 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Primo water dispenser with pet station / Primo water dispenser with single serve brewing 2024-02-26 2024-04-26 Public (videoconference) 2024-06-20
AP-2023-017 Canadian Tire Corporation Limited Heard (decision pending) 2023-11-30 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Fitness Mirror 2024-01-17 2024-04-02 Public (videoconference) 2024-05-28
AP-2023-016 D. Bui Heard (decision pending) 2023-11-14 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling prohibited weapons 2024-02-02 2024-04-29 Public (videoconference) 2024-06-06
AP-2023-014 J. White Issued to parties in one official language 2023-08-31 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling air soft pistol 2023-11-09 N/A N/A N/A
AP-2023-012 Janed Canada LLC Abeyance (on hold) 2023-08-28 AP/Customs Act/Value for duty of imported goods Various sportswear and accessories 2023-10-30 N/A N/A N/A
AP-2023-011 Puma Kids Apparel Canada LLC Abeyance (on hold) 2023-08-28 AP/Customs Act/Value for duty of imported goods Various sportswear and accessories 2023-10-30 N/A N/A N/A
AP-2023-008 YNS Trading Inc Heard (decision pending) 2023-07-25 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling unregulated Firearms 2023-10-03 2024-01-22 File hearing (written submissions) 2024-03-28
AP-2023-006 Tweed inc. Issued to parties in one official language 2023-06-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Classification of JPAQ polypropylene cases 2023-08-11 2023-10-10 Public (videoconference) 2023-12-19
AP-2023-005 K.Cooper Issued to parties in one official language 2023-06-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-08-09 2023-10-10 File hearing (written submissions) 2023-12-14
AP-2023-004 Bridgestone Canada Inc Issued to parties in one official language 2023-06-07 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Rack with mesh deck 2023-08-10 2023-09-27 Public (videoconference) 2023-12-12
AP-2023-001 Trigger Airsoft Sport Ltd Heard (decision pending) 2023-04-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Classification of goods as imported firearms 2023-07-12 2023-09-05 Public (videoconference) 2023-11-06
AP-2022-043 Thule Canada Inc. Heard (decision pending) 2023-03-27 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Child carrier backpacks 2023-05-29 2023-07-31 Public (videoconference) 2024-02-22
AP-2022-042 Akzo Nobel Coatings Ltd. Issued to parties in one official language 2023-03-10 AP/Customs Act/Value for duty of imported goods Various products in the automotive coating and refinishing industry. N/A N/A N/A N/A
AP-2022-041 Nature's Way of Canada Limited Heard (decision pending) 2023-03-15 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling The decision that the goods are not properly classified as medicaments if they only help or promote the general well-being of humans. 2023-05-12 2023-08-23 Public (in person) 2023-10-05
AP-2022-040 B. Hayward Issued to parties in one official language 2023-03-10 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Car 2023-03-10 2023-06-19 Public (videoconference) 2023-10-19
AP-2022-039 B.Cooper Heard (decision pending) 2023-03-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-05-10 2023-07-10 File hearing (written submissions) 2023-12-19
AP-2022-038 J. Hyde Issued to parties in one official language 2023-03-07 AP/Customs Act/Value for duty of imported goods The refund of the duty and taxes paid on the recycling fee imposed by the State of Michigan, United States of America, on beverage containers that were returned to the State of Michigan upon the reopening of the Canada-United States of America border. The refunded amount of money on which duties and taxes were paid was US$15.00. 2023-04-16 2023-07-07 File hearing (written submissions) 2023-10-03
AP-2022-036 G. Rappos Issued to parties in one official language 2023-03-04 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-03-23 2023-05-24 Public (videoconference) 2023-09-26
AP-2022-035 Danby Products Limited Abeyance (on hold) 2023-02-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Wine coolers for household use N/A N/A N/A N/A
AP-2022-033 Loran Thompson dba Native Foods Issued to parties in one official language 2022-12-21 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Nine trailers of Assembly of First Nations-approved poultry product N/A N/A N/A N/A
AP-2022-032 Canac Immobilier Inc. Hearing scheduled 2023-01-23 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various tables and chairs TBD TBD TBD 2024-10-03
AP-2022-031 Canac-Marquis Grenier Ltee Hearing scheduled 2023-01-23 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various patio/bistro sets and tables and chairs TBD TBD TBD 2024-10-03
AP-2022-030 Korhani of Canada Inc. Heard (decision pending) 2023-01-16 AP/Customs Act/Value for duty of imported goods If costs of ocean freight are deductible pursuant to subparagraph 48(5)(b)(i) 2023-03-20 2023-05-19 Public (in person) 2023-07-18
AP-2022-029 Best Buy Canada Ltd. Abeyance (on hold) 2023-01-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling TV wall mounts N/A N/A N/A N/A
AP-2022-028 Best Buy Canada Ltd. Heard (decision pending) 2022-01-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling TV wall mounts 2023-03-10 2023-05-23 Public (videoconference) 2023-07-06
AP-2022-026 Atrium Innovations Inc. Heard (decision pending) 2022-12-06 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Products based on fish oils and/or omega 3, on omega 6 oils, on ayur-ashwagandha and on coenzyme Q10 2023-01-31 2023-03-02 Public (videoconference) 2023-05-09, -10, & 11
AP-2022-023 Andy's Airsoft Issued to parties in one official language 2022-10-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Airsoft barrel extensions 2023-02-07 2023-04-11 File hearing (written submissions) 2023-07-25
AP-2022-020 G. Grunbaum Issued to parties in one official language 2022-09-21 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various gold coins dated 1814–1947 2022-11-21 2023-02-03 File hearing (written submissions) 2023-03-21
AP-2022-017 Medline Canada Corporation Issued to parties in one official language 2022-08-03 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Surgical gloves 2022-11-14 2023-01-13 Public (videoconference) 2023-04-05
AP-2022-015 Best Buy Canada Ltd. Issued to parties in one official language 2022-07-26 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Refrigerators 2022-11-11 2023-02-14 Public (videoconference) 2023-07-20
AP-2022-014 J.D. Schneider Issued to parties in one official language 2022-05-16 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Slade blade folding knife 2022-11-18 2023-01-23 Public (videoconference) 2023-04-04
AP-2022-007 H&M Hennes & Mauritz GBC AB Issued to parties in one official language 2022-05-11 AP/Customs Act/Value for duty of imported goods Various wearing apparel, footwear and home accessories 2022-07-18 2022-09-16 Public (in person) 2022-11-17 & 18
AP-2022-004 Medline Canada Corporation Issued to parties in one official language 2022-04-26 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Surgical gloves 2022-11-14 2023-01-13 Public (videoconference) 2023-04-05
AP-2022-001 9311-3652 Quebec Inc. Issued to parties in one official language 2022-04-18 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling La Jeune Vache food preparations 2023-05-16 2023-07-17 Public (in person) 2023-09-19
AP-2021-033 Andrew Sheret Limited Heard (decision pending) 2022-02-02 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electronic washlet / electronic toilet seat 2023-11-27 2024-02-16 Public (videoconference) 2024-03-26
AP-2021-032 Atrium Innovations Inc. Heard (decision pending) 2022-01-24 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Food supplements based on fish oils, on ayur-ashwagandha or on raw coenzyme Q10 and imported put up in measured doses or in forms or packings for retail sale 2022-04-29 2023-03-02 Public (videoconference) 2023-05-09, -10, & 11
AP-2021-031 American Standards Brand (dba Lixil Canada Inc.) Heard (decision pending) 2022-01-20 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electric toilet seats with bidet functions 2023-11-27 2024-02-16 Public (videoconference) 2024-03-26
AP-2021-025 Wolseley Canada Inc. Issued to parties in one official language 2021-12-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electric toilet seats with bidet functions 2022-04-18 2022-06-27 Public (videoconference) 2022-09-08 & 09
AP-2021-024 Wolseley Canada Inc. Issued to parties in one official language 2021-12-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electric toilet seats with bidet functions 2022-04-18 2022-06-27 Public (videoconference) 2022-09-08 & 09
AP-2021-020 Kimpex Inc. Heard (decision pending) 2021-10-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Protective helmets for motorsport racing, including motocross, having both Department of Transportation and European Commission for Europe certifications 2023-06-19 2023-08-25 Public (in person) 2023-11-23 & -24
AP-2021-017 Full-Bore Marketing Ltd. Abeyance (on hold) 2021-09-02 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Motorcycle racing helmets (various models) N/A N/A N/A N/A
AP-2021-015 Kimpex Inc. Heard (decision pending) 2021-08-24 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Protective helmets for motorsport racing, including motocross, having both Department of Transportation and Economic Commission for Europe certifications 2023-06-19 2023-08-25 Public (in person) 2023-11-23 & -24
AP-2021-010 Bazz Inc. Heard (decision pending) 2021-07-13 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Wi-Fi LED panel light 2023-09-14 2023-11-14 Public (videoconference) 2024-01-30
AP-2020-030 Interpro Distributeurs de viandes Inc. Issued to parties in one official language 2021-03-12 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen - Of roosters and hens - Cuts and offal, frozen- Spent fowl- Legs, excluding leg quarters 2021-05-11 2021-07-12 Public (videoconference) 2023-02-08
AP-2020-018 Ronsco Inc. Abeyance (on hold) 2020-10-22 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Forged railway wheels N/A N/A N/A N/A
AP-2020-015 Bestseller Wholesale Canada Inc. Issued to parties in one official language 2020-09-16 AP/Customs Act/Value for duty of imported goods Clothing 2020-10-26 2021-02-02 Public (videoconference) 2022-04-26, -27, & -28
AP-2020-013 Maggie Sottero (Canada) Ltd. Heard (decision pending) 2020-09-21 AP/Customs Act/Value for duty of imported goods Wedding gowns and wedding gown accessories 2021-12-23 2022-04-29 Public (videoconference) 2022-07-12, -13, & -14
AP-2019-023 Hawthorne Canada Ltd. fka Sunlight Garden Supply Issued to parties in one official language 2019-09-13 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Grow light fixtures, bulbs, reflectors, tents and other equipment used in the horticultural industry 2020-01-30 2022-06-15 Public (videoconference) 2022-06-21 & -22
AP-2019-007 J. Byrne Issued to parties in one official language 2019-03-20 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Airsoft gun parts 2019-07-18 2019-09-11 Public (in person) 2023-03-20