Below you will find all active customs and excise appeals. Please note that this page will be updated monthly (last update: September 13, 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-2024-003 | LH Home | Hearing scheduled | 2024-07-11 | EA/SIMA/Description of goods | Chill swivel chairs | 2024-09-09 | TBD | TBD | 2025-03-04 |
| EA-2024-002 | Costco Wholesale Canada Ltd. | Hearing scheduled | 2024-05-16 | EA/SIMA/Description of goods | Portable foam lounge pad | 2024-07-17 | 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 | N/A | N/A | N/A | 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 | No hearing scheduled | 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. | Issued to parties in one official language | 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) | 2022-11-22 |
| EA-2022-001 | Hyundai Electric America Corporation | No hearing scheduled | 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 | No hearing scheduled | 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 |
| 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 |
| 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-2024-014 | S. Beaulieu | Hearing scheduled | 2024-07-31 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Two SOG Trident Copper TiNi serrated knives | TBD | TBD | TBD | 2025-04-01 |
| AP-2024-012 | DOT Lighting (Canada) Inc. | Hearing scheduled | 2024-07-26 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Ceiling light fixtures | TBD | TBD | TBD | 2025-04-25 |
| AP-2024-011 | AMD Medicom Inc | No hearing scheduled | 2024-07-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | protective gloves and masks | TBD | TBD | TBD | TBD |
| AP-2024-010 | Medline Canada Corporation | Hearing scheduled | 2024-06-11 | 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 | 2024-07-23 | TBD | TBD | 2025-03-27 |
| 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 | 2024-07-21 | 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 | 2024-07-22 | 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 | 2024-07-26 | Public (videoconference) | 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 | 2024-06-21 | 2024-08-20 | Public (videoconference) | 2024-11-19 |
| AP-2024-003 | Groupe BMR | Abeyance (on hold) | 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 | N/A | N/A | N/A | N/A |
| AP-2024-001 | Y .Talmor | No hearing scheduled | 2024-04-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Sabre dog attack deterrent | 2024-05-22 | TBD | TBD | N/A |
| 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 | 2024-07-30 | Public (videoconference) | 2024-11-05 |
| AP-2023-026 | 6371019 Canada Inc. dba Iron4City | Abeyance (on hold) | 2024-02-28 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Frame and grate | N/A | N/A | N/A | N/A |
| 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 | 2024-07-10 | Public (in person) | 2024-09-24 |
| AP-2023-024 | DOT Lighting (Canada) Inc. | Hearing scheduled | 2024-03-12 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Electric lamps | NA | NA | N/A | 2024-04-25 |
| 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 | 2024-07-05 | Public (videoconference) | 2024-09-17 |
| AP-2023-021 | Transcan Motorsport Group Inc. | Heard (decision pending) | 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 | 2024-06-03 | Public (videoconference) | 2024-08-15 |
| AP-2023-020 | J. Sproul | Heard (decision pending) | 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 | 2024-07-17 | File hearing (written submissions) | 2024-08-30 |
| AP-2023-019 | Thule Canada Inc. | Heard (decision pending) | 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) | 2024-10-29 |
| 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 | Issued to parties in one official language | 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-2023-008 | YNS Trading Inc | Issued to parties in one official language | 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. | Issued to parties in one official language | 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 | 2024-05-22 | 2024-07-18 | Public (in person) | 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 | 2024-05-22 | 2024-07-18 | Public (in person) | 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. | Issued to parties in one official language | 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 |
| 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-2022-004 | 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 | Issued to parties in one official language | 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 |
| AP-2021-031 | American Standards Brand (dba Lixil Canada Inc.) | Issued to parties in one official language | 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-2021-020 | 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 |
| 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 |
| 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-2020-018 | 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 |
| 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 |
| 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 |
| 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 |