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-2016-001 | LG ELECTRONICS CANADA INC. | Decision Pending |
AP-2016-002 | PREMIER GIFT LTD. | Decision |
AP-2016-003 | PHILIPS ELECTRONICS LTD. | Decision |
AP-2016-004 | R. S. ABRAMS | Decision |
AP-2016-005 | CANAC MARQUIS GRENIER LTÉE | Decision |
AP-2016-007 | LRI LIGHTING INTERNATIONAL INC. | Hearing |
AP-2016-008 | ARTCRAFT COMPANY INC. | Decision |
AP-2016-010 | COSTCO WHOLESALE CANADA LTD. | Decision |
AP-2016-011 | OAKVILLE STAMPING & BENDING LTD. | Decision |
AP-2016-016 | LES INDUSTRIES TOUCH INC. | Decision |
AP-2016-017 | RBP IMPORTS INC. | Decision Pending |
AP-2016-018 | IMPLUS FOOTCARE LLC | Decision |
AP-2016-019 | HYDRAULIC SOURCE INC. | Decision Pending |
AP-2016-021 | SKOTIDAKIS GOAT FARM | Hearing |
AP-2016-021 | SKOTIDAKIS GOAT FARM | Order |
AP-2016-022 | SOJAG INC. | Decision |
AP-2015-023 | SUMMER INFANT CANADA LTD. | Decision |
AP-2016-023 | REGIONAL MEDICAL PRODUCTS LTD | Hearing |
AP-2016-024 | STRYKER CANADA HOLDING COMPANY | Decision |
AP-2016-025 | JANICKI & ASSOCIATES LTD. | Decision Pending |
AP-2016-027 | BEST BUY CANADA LTD. | Hearing |
AP-2016-013 and AP-2016-028 | MEDICAL MART SUPPLIES LIMITED | Decision Pending |
AP-2016-029 | ERGOMAT CANADA INC. | Decision |
EA-2015-001 | PRIME SOURCE BUILDING PRODUCTS CANADA | Decision |
AP-2015-001 | INNOVEX PRODUITS TECHNIQUES INC. | Decision |
EP-2015-001 | INNOVEX PRODUITS TECHNIQUES INC. | Order |
AP-2015-002 | THE SOURCE (BELL) ELECTRONICS INC. | Decision |
EA-2015-002 | MERTEX CANADA INC. | Decision |
EP-2015-002 | A. WALLER | Order |
AP-2015-003 | COSTCO WHOLESALE CANADA LTD. | Decision |
EA-2015-003 | SISTEMALUX INC. | Decision |
AP-2015-004 | RIMOWA NORTH AMERICA INC. | Decision |
AP-2015-005 | IMPUS FOOTCARE LLC | Decision |
AP-2015-006 | CALLAWAY GOLF COMPANY | Decision |
AP-2015-007 | LOGISTIK UNICORP INC. | Decision |
AP-2015-008 | E. WALLACE | Decision |
AP-2015-009 | LES PIÈCES D’AUTO TRANSIT INC. | Decision |
AP-2015-010 | D. JOSEFOWICH | Decision |
AP-2015-011 | J. CHEESE INC. | Decision |
AP-2015-012 | JAKKS PACIFIC INC. | Decision |
AP-2015-013 | Y. GOSSELIN | Decision |
AP-2015-014 | COSTCO WHOLESALE CANADA LTD. | Hearing |
AP-2015-015 | STRATEGIS INTERNATIONAL INC. | Decision |
AP-2015-035 and AP-2016-015 | CDC FOODS | Decision Pending |
AP-2015-016 | UPONOR LTD. | Decision |
AP-2015-017 | UPONOR LTD. | Decision |
AP-2015-018 | DÉLICES DE LA FORÊT INC. | Decision |
AP-2015-019 | Y. CHIU | Decision |
AP-2015-020 | UNIVAR CANADA LTD. | Decision |
AP-2015-021 | RONA CORPORATION | Decision |