Recourse - Appeals/Reviews
Decisions

Overview

This page lists trade-related decisions made after January 1, 2014 which involve the CBSA.

Decisions posted here include:

  • Canadian International Trade Tribunal decisions;
  • Federal Court decisions (there are currently no decisions posted);
  • Federal Court of Appeal decisions and
  • Supreme Court of Canada decisions (there are currently no decisions posted).

New decisions will be added on a quarterly basis.

CITT

Canadian International Trade Tribunal
File Number Appellant Commodity/Issue Program Type Outcome CITT Decision Date
AP-2016-031 Rona Inc. LED Solar and String Lights Tariff Classification Dismissed 2017-09-11
AP-2016-026 Canac Marquis Grenier Ltee Gas Patio Heater Tariff Classification Dismissed 2017-09-11
AP-2017-015 Sears Canada Discounts 48(5)( C ) Value For Duty Withdrawn 2017-09-08
AP-2017-023 Sears Canada Gas Patio Heater Tariff Classification Withdrawn 2017-09-07
AP-2016-037 Raul Sulit Brass Knuckle Prohibited Weapon Dismissed 2017-09-05
AP-2016-046 A. Cowan Kershaw Knife Prohibited Weapon Allowed 2017-08-21
AP-2016-025 Janicki & Associates Ltd. Espresso machine Tariff Classification Dismissed 2017-08-10
AP-2016-027 Best Buy Canada Ltd TV stands Tariff Classification Allowed 2017-07-31
AP-2015-014 Costco Wholesale Canada Ltd. Laundry hamper Tariff Classification Dismissed 2017-07-31
AP-2016-045 Andrew Sheret Purchasing Ltd. Washlet top unit Tariff Classification Withdrawn 2017-07-18
AP-2015-022 Schlumberger Canada Limited Detonators, detonating cords, boosters, exciters, igniter assemblies tariff item 9910.00.00 Tariff Classification Allowed 2017-06-22
AP-2016-019 Hydraulic Source Inc. Hand tools (Pullers) Tariff Classification Allowed 2017-06-08
AP-2016-021 Skotidakis Goat Farm Dairy Food Preparations Tariff Classification Withdrawn 2017-06-06
AP-2016-007 LRI Lighting International Inc. Stainless Steel Lighting Bollard Tariff Classification Dismissed 2017-05-23
AP-2016-048 Rona Inc. Door handles to alleviate disabilities 9907 Tariff Classification Withdrawn 2017-05-19
AP-2016-047 Johnston Research and Performance Inc. Automotive suspension kits (9961.00.00) Tariff Classification Withdrawn 2017-05-12
AP-2016-017 RBP Imports Aluminum fencing vs parts of structures Tariff Classification Allowed 2017-05-02
AP-2016-013 Medical Mart Supplies Limited Biohazard Printed Bag Tariff Classification Allowed 2017-05-01
AP-2016-028 Medical Mart Supplies Limited Bio Hazard Bags Tariff Classification Allowed 2017-05-01
AP-2016-012 Patrick Morin Inc. Patio furniture Tariff Classification Withdrawn 2017-04-06
AP-2016-012 Patrick Morin Inc. Patio furniture Tariff Classification Withdrawn 2017-04-06
AP-2016-006 Patrick Morin Inc. Lawn Furniture Tariff Classification Withdrawn 2017-04-06
AP-2016-033 B. Carr Benchmade Folding Knife Prohibited Weapon Withdrawn 2017-04-04
AP-2016-016 Les Industries Touch Inc. Plastic Straws Tariff Classification Dismissed 2017-03-27
AP-2016-023 Regional Medical Products Ltd Heating pads Tariff Classification Withdrawn 2017-03-02
AP-2016-003 Philips Electronics Baby bottles, teats, and Sippy Cups Tariff Classification Dismissed 2017-02-28
AP-2016-001 LG Electronics Canada Inc. Various models flat panel T.V. Tariff Classification Allowed 2017-02-27
AP-2015-036 P & F USA Inc Various models flat panel T.V. Tariff Classification Allowed 2017-02-27
AP-2015-034 Best Buy Canada Ltd Various models flat panel T.V. Tariff Classification Allowed 2017-02-27
AP-2014-041 Tri-Ed Distributions Ltd Monitors (Chapters 1-97 and 9948) Tariff Classification Allowed 2017-02-27
AP-2016-005 Canac Marquis Grenier Ltee Bistro Chairs and Zero Gravity Chairs Tariff Classification Dismissed 2017-02-22
AP-2016-002 Premier Gift Flags Tariff Classification Allowed 2017-02-21
AP-2016-029 Ergomat Canada Inc. Floor Mats 9979 Tariff Classification Withdrawn 2017-02-14
AP-2015-027 Nestlé Canada Inc. "Double Up" frozen dessert Tariff Classification Dismissed 2017-02-07
AP-2014-018 Air Canada Jurisdiction issue - 32.2 origin past one year Origin Allowed 2016-12-21
AP-2016-004 R.S. Abrams ZT 300 Knife Prohibited Weapon Dismissed 2016-12-21
AP-2015-035 CDC Foods Inc Tropics Yogurt Mix, Ice Cream Mix, and Cappuccino Mix Tariff Classification Dismissed 2016-12-15
AP-2016-015 CDC Foods Inc Tropics Yogurt Mix, Ice Cream Mix Tariff Classification Dismissed 2016-12-15
AP-2015-033 Build.Com Inc. Toto Neorest Toilet Tariff Classification Dismissed 2016-12-14
AP-2009-046R Igloo Vikski Inc. Ice Hockey Gloves: Goalie Catchers and Goalie Blockers Tariff Classification Withdrawn 2016-12-08
AP-2016-008 Artcraft Company Inc. Footwear Tariff Classification Withdrawn 2016-12-08
AP-2014-032 ATS Container Services Shipping Containers Origin Withdrawn 2016-12-01
AP-2014-031 Conteneurs Shop Containers Shipping Containers Origin Withdrawn 2016-12-01
AP-2015-028 First Jewelry Jewellery beads Tariff Classification Dismissed 2016-11-25
AP-2012-018 Helly Hansen Canada Limited Personal Floatation Devices Tariff Classification Withdrawn 2016-10-31
AP-2015-021 Rona Corporation Deluxe wine cooler Tariff Classification Dismissed 2016-10-17
AP-2012-037 Northern Amerex Marketing Inc. Lacrosse and street hockey sports gloves Tariff Classification Withdrawn 2016-10-13
AP-2015-023 Summer Infant Canada Ltd Multi-Use Walk Thru Gate Tariff Classification Withdrawn 2016-10-05
AP-2014-024 Globe Union Inc. Bathroom vanity sets Tariff Classification Allowed 2016-09-30
AP-2015-011 J. Cheese Inc. Cheese Fondue Tariff Classification Dismissed 2016-09-13
AP-2015-031 G.Bradford M7K Bayonet Knife/ Brass Knuckle Prohibited Weapon Dismissed 2016-09-09
AP-2015-001 Innovex Produits Techniques Inc. Fabric Tariff Classification Withdrawn 2016-08-23
AP-2015-026 Digital Canoe Kershaw Folding Knife – Burst 1970 Prohibited Weapon Dismissed 2016-08-22
AP-2012-052R Cross Country Parts Distribution Inflatable decontamnation shower cabin Tariff Classification Dismissed 2016-08-19
AP-2013-029 R Eastern Division Henry Schein Ash Arcona Inc Nitrile and latex disposable gloves Tariff item 9977.00.00 Tariff Classification Dismissed 2016-08-15
AP-2015-024 Toys R Us Safeway Wall Mount Metal Gate Tariff Classification Dismissed 2016-07-22
AP-2014-009 Maples Industries Inc. Rugs Origin Allowed 2016-07-18
AP-2011-057/058 R Marmen Energies Wind Turbines Tariff item 9903.00.01 Tariff Classification Dismissed 2016-07-07
AP-2015-013 Y. Gosselin Receiver - replica Firearm Prohibited Weapon Dismissed 2016-06-09
AP-2015-018 Délices de la Forêt Inc. Olives Tariff Classification Dismissed 2016-05-26
AP-2015-010 D. Josefowich Prohibited Firearm Prohibited Weapon Dismissed 2016-05-09
AP-2015-032 Rona Corporation Refrigerator with internal freezer compartment Tariff Classification Withdrawn 2016-05-05
AP-2015-012 Jakks Pacific Inc. 9403.20.00 - Disney activity table set Tariff Classification Dismissed 2016-03-30
AP-2014-021 Worldpac Canada Automotive parts; procedural Request for Re-determination Dismissed 2016-02-18
AP-2014-029 Liteline Corporation 94.05 - Single light-emitting diode (LED) puck lights (puck lights - 9405.99.90) and 3-puck LED starter kits (starter kits- 9405.40.90) Tariff Classification Dismissed 2016-02-01
AP-2015-002 The Source (Bell) Electronics Inc. 4202.91.90 - Two models of Kindle Touch (e-reader) leather covers Tariff Classification Dismissed 2016-01-20
AP-2015-004 Rimowa North America Inc. 9607.20.90 - Various models of zipper chains Tariff Classification Allowed 2016-01-06
AP-2014-042 EMCO Corporation Westlund 8403.10.00 - Navien CH Series ASME combination boilers Tariff Classification Allowed 2015-12-21
AP-2015-008 E. Wallace Travellers Entitlements Tariff Classification Dismissed 2015-11-30
AP-2014-036 Andritz Hydro Canada Inc. 8502.39.10 - Unassembled hydraulic turbine-driven generating sets Tariff Classification Dismissed 2015-11-13
AP-2012-034 Federal-Mogul Canada Limited Various aftermarket automobile parts Tariff Classification Dismissed 2015-11-10
AP-2014-034 Synnex Canada Ltd. 8518.22.00 - SuperTooth DISCO 2 Bluetooth® wireless speaker Tariff Classification Dismissed 2015-10-07
AP-2014-025 ContainerWest Manufacturing Ltd. 22 import transactions relating to 1,678 containers Origin Dismissed 2015-07-27
AP-2011-014 DeRonde Tire Supply, Inc. 4011.20.00 - New radial truck tires Origin Allowed 2015-07-29
AP-2015-003 Costco Wholesale Canada Ltd. Laundry hamper Tariff Classification Withdrawn 2012-08-10
AP-2015-005 Impus Footcare LLC Crampons Tariff Classification Withdrawn 2015-08-17
AP-2013-021; AP-2013-022;
AP-2013-023; AP-2013-024
Stylus Sofas Inc., Stylus Atlantic, Stylus Inc. and Terravest (SF Subco) Limited Partnership 9401.61.90 and 9401.71.90 - Variety of styles of high-end furniture, including sofas, accent chairs, dining chairs/stools and ottomans, with wooden or metal frames. Tariff Classification Allowed 2015-08-19
AP-2014-026 The Home Depot Canada 6910.90.00 - 24-inch Eurostone bases with sinks (vanities) Tariff Classification Allowed 2015-09-08
AP-2014-030 Knife & Key Corner Ltd. 9898.00.00 - 16 knives, comprised of six different models of folding knives Prohibited Goods Dismissed 2015-09-14
AP-2014-017 Bri-Chem Supply Ltd. Jurisdiction issue - carboxymethyl starch oil well-drilling compounds Origin Allowed 2015-09-18
AP-2014-027 Ever Green Ecological Services Inc 12 used garbage and recycling trucks Origin Allowed 2015-09-18
AP-2014-028 Southern Pacific Resource Corp Corrections to erroneous customs declarations - turbines Origin Allowed 2015-09-18
AP-2014-039 P.Matheson 9898.00.00 - Replacement component for the “Tokyo Marui M1911A1 Colt Government gas blowback airsoft pistol" Prohibited Goods Dismissed 2015-09-21
AP-2014-013; AP-2014-015 AMD Ritmed Inc. 6210.10.10 - Isolation gowns Tariff Classification Allowed 2015-09-24
AP-2014-046 D. S. 9898.00.00 - EnZo Birk 75 folding knife Prohibited Weapon Allowed 2015-06-12
AP-2014-040 GrimmWorks Inc. 9898.00.00 - Receiver - replica firearm Prohibited Weapon Dismissed 2015-06-15
AP-2014-006 D. Morgan 9898.00.00 - Three Blue Guns M4 Carbine Replicas Prohibited Weapon Dismissed 2014-12-04
AP-2012-009 Volpak Inc. 0207.13.92 Chicken Breasts DFATD - Import for Re-Export Program (IREP) Tariff Classification Dismissed 2015-01-20
AP-2014-012 J. Lamb Valuation of Used Vehicle - Residual Method Value For Duty Dismissed 2015-03-06
AP-2013-059 A. Downey 9898.00.00 - Three cartridge magazines Prohibited Weapon Dismissed 2015-03-16
AP-2013-004 Ubisoft Canada Inc. 9948.00.00 / 9207.90.90 - Rocksmith authentic guitar games bundle Advance Ruling / Tariff Classification Dismissed 2014-01-28
AP-2013-013 Philips Electronics Ltd. 3926.90.99 Soothers/pacifiers: other articles of plastics Advance Ruling / Tariff Classification Dismissed 2014-03-03
AP-2013-015 Xerox Canada Ltd. 9927.00.00 and 3707.90.90 - bulk toner chemicals - articles and materials to be employed in the manufacture of certain listed products for use by printers Advance Ruling / Tariff Classification Allowed 2014-02-25
AP-2013-026 Eastern Division Henry Schein Ash Arcona Inc 3824.90.00 - dental whitening kit - articles for use in instruments and appliances used in medical, surgical, dental or… Advance Ruling / Tariff Classification Allowed 2014-02-19
AP-2013-003 Costco Wholesale Canada Ltd. NAFTA - Cashew Nuts Origin Allowed 2014-02-13
AP-2012-072 R. Christie Gil Hibben Claw II,
Godfather Style Assisted Opening Stiletto Knife
Prohibited Weapon Dismissed 2014-01-15
AP-2013-016 G. Wilkie Replica Pistols Prohibited Weapon Dismissed 2014-01-20
AP-2012-017 Oceaneering Canada Limited 8479.89.90 - Remotely Operated Vehicle (ROV) Tariff Classification Allowed 2014-02-19
AP-2013-006 SMS Equipment Inc. 9908.00.00 Parts for haul trucks Tariff Classification Allowed 2014-03-28
AP-2013-018 KAO Canada Inc. 3304.99.90 - "other preparations for the care of the skin (other than medicaments)" Tariff Classification Dismissed 2014-01-16
AP-2013-027 Maurice Pincoffs Canada Inc. 9506.91.90 - Trampoline Enclosure nets Tariff Classification Allowed 2014-03-13
AP-2012-067 Hudson Bay Company Discounts Value For Duty Allowed 2014-03-21
AP-2013-017 Double J Fashion Group Inc. Price Paid or Payable, Distribution Fee Value For Duty Dismissed 2014-03-14
AP-2013-028 Bluestein Enterprises Inc.  Deductive Valuation Method and treatment of Royalties Value For Duty Dismissed 2014-03-31
AP-2011-033 Costco Wholesale Canada Ltd. 9506.99.90 - Ski-Doo Powderboard Tariff Classification Dismissed 2014-05-23
AP-2012-052 Cross Country Parts Distributors Ltd. 3922.10.00 - Inflatable decontamination shower cabins Advance Ruling / Tariff Classification Dismissed 2014-06-09
AP-2012-070 Cargill Inc. NAFTA - Refined, bleached and deodorized palm stearin oils Origin Dismissed 2014-05-23
AP-2013-019 Philips Electronics Ltd. 8509.80.90 - Espresso machines Tariff Classification Dismissed 2014-04-24
AP-2013-020 Les Distributions Saeco Canada Ltée 8509.80.90 - Espresso machines Tariff Classification Dismissed 2014-04-24
AP-2013-029 Eastern Division Henry Schein Ash Arcona Inc. 9018.49.00 - Nitrile and latex disposable examination gloves Tariff Classification Dismissed 2014-05-20
AP-2013-032 Home Depot of Canada Inc. 4819.20.00 - Martha Stewart fabric drawers Advance Ruling / Tariff Classification Allowed 2014-04-28
AP-2013-034 Mattel Canada Inc. 9503.90.00 - Jumpers, Bouncers, Rockers Tariff Classification Allowed 2014-07-10
AP-2013-040 Mattel Canada Inc. 9503.90.00 - Jumpers, Bouncers, Rockers Tariff Classification Allowed 2014-07-10
AP-2013-042 Canadian Tire Corporation, Limited 9507.90.99 - Chest Waders Advance Ruling / Tariff Classification Dismissed 2014-06-12
AP-2013-046 Tenth Siding Trading Co. dba Rock Gear 4202.92.20 - Child carriers Tariff Classification Allowed 2014-09-23
AP-2013-047 T. Lysyshyn Knives Prohibited Weapon Dismissed 2014-07-14
AP-2013-049 Dynatrac Sleep Products Ltd. 9403.90.00 - Unassembled metal bed frames Tariff Classification Dismissed 2014-09-16
AP-2013-050 BMW Canada Inc. 8479.89.90 / 8543.70.00 - Side-view mirror housings with stems Tariff Classification Dismissed 2014-09-16
AP-2013-053 IKEA Supply AG 9401.30.90 - Swivel chairs (Karsten) Tariff Classification Allowed 2014-09-18
AP-2013-055 KRAFT Canada Inc. 2103.90.20 - Cheese and breadcrumb mix  Tariff Classification Allowed 2014-11-05
AP-2013-057 BSH Home Appliance Ltd 9979.00.00 - Seven models of Bosch washers and dryers Tariff Classification Dismissed 2014-10-27
AP-2013-060 Unitool Inc. 7326.90.90 - Various models of roller cabinets Tariff Classification Dismissed 2014-12-05
AP-2013-061 G & G Golf Company Inc. Golf club head covers Tariff Classification Allowed 2014-12-29

Federal Court

There are currently no decisions posted.

Federal Court of Appeal

Federal Court of Appeal
File Number Appellant Commodity/Issue Program Type Outcome FCA Decision Date
A-154-16 Worldpac Order of Mandamus and Judicial Review (incorrectly filed at the FCA) Tariff Classification Dismissed 2017-05-16
A-197-15 Volpak DFATD Permit Tariff Classification Dismissed 2017-04-05
A-536-15 Southern Pacific Resource Corp. Various Origin Dismissed 2016-10-21
A-535-15 Ever-Green Various Origin Dismissed 2016-10-21
A-534-15 Bri-Chem Various Origin Dismissed 2016-10-21
A-32-15 BSH Home Appliance Ltd. Tariff item 9979.00.00 Tariff Classification Dismissed 2016-04-29
A-351-15 ContainerWest Manufacturing Shipping Containers Tariff Classification Origin 2016-04-11
A-368-14 Eastern Division Henry Schein Ash Arcona Inc Nitrile and latex disposable gloves Tariff Classification Allowed 2015-10-20
A-384-14 Cross Country Parts Distribution Ltd. Inflatable Decontamination Showers Tariff Classification Allowed 2015-09-08
A-360-14 Costco Wholesale Canada Ltd. 9506.99.90 - Snow sleds (2007 Ski-Doo Powderboards) Tariff Classification Dismissed 2015-05-13
A-121-14 Skechers USA Canada Inc. Price Paid or Payable - Assist - Footwear Value For Duty Dismissed 2015-03-02
A-64-13 Marmen Énergie Inc. 9903.00.00 - Towers for wind turbines Tariff Classification Allowed 2014-05-07
A-136-13 Saf-Holland Canada Ltd. 9958.00.00 - Top plates or fifth wheel castings Tariff Classification Dismissed 2014-01-08
A-223-13 Proctor-Silex Canada 8516.79.90 - Cordless electric kettles Tariff Classification Dismissed 2014-05-07
A-262-13 Balanceco Canada. Jurisdictional issue Advance Ruling / Tariff Classification Dismissed 2014-05-20
A291-13 Andritz Hydro Canada Inc. 9948.00.00 - Hydro-electric turbines Tariff Classification Dismissed 2014-09-30
A-369-13 Euro-Lines Appliances Section Note 3 of Section XVI - Liebherr-manufactured refrigerator-freezer model CS2060 Tariff Classification Dismissed 2014-09-23
A-210-14 Ubisoft Canada Inc.  "Rocksmith, Authentic Guitar Games" Tariff Classification Dismissed 2014-11-03
A-65-13 Igloo Vikski Prima facie in the extended terms of heading 39.26 under Rule 2(b) - Hockey gloves Tariff Classification Allowed 2014-11-17

Supreme Court

Supreme Court
File Number Appellant Commodity/Issue Program Type Outcome SCC Decision Date
2016 SCC 38 Igloo Vikski Ice Hockey Gloves: Goalie Catchers and Goalie Blockers Tariff Classification Allowed 2016-09-29
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