Section 2.1
Cases
AAi. FosterGrant of Canada Co. v. Canada (Commissioner of the Canada Customs and Revenue Agency), [2004] 3021 ETC, 2004 FCA 259
The taxpayer, which was a wholly-owned subsidiary of its U.S. parent, and which took title to goods upon their delivery to a warehouse facility...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 127 |
See Also
Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)
Individual self-employed sales representatives of the taxpayer secured orders for sales of kitchen products shown at various home parties by them...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subparagraph 115(1)(b)(ii) | 99 |
Ferragamo U.S.A. Inc. v. CBSA, [2007] ETC 4516
The taxpayer imported goods from Italy and sold them to its Canadian subsidiary. In finding that the taxpayer was the "purchaser in Canada" by...
Section 3.2
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
Criteria for the Application of the Prescribed Rate of Interest Levied as a Result of Decisions under Sections 34 and 58 to 94 of the Customs Act...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 33.4 - Subsection 33.4(1) | 88 |
Section 7.1
Cases
Canada (Attorney General) v. Honey Fashions Ltd., 2020 FCA 64
Duty remission claims of the respondent (“Honey Fashion” – a clothing manufacturer) for 2011 and 2011 respecting clothing imports made by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | CBSA required to revisit an adverse decision due to its failure to explain a departure from past practices | 160 |
Section 32
Subsection 32(1)
Administrative Policy
Memorandum D17-1-10 Coding of Customs Accounting Documents, 28 November 28 2012
Section 32.2
Administrative Policy
Memorandum D11-6-10 Reassessment Policy April 6, 2016
11. From the date that an NCR or an advance ruling is issued, the importer will be required to declare all future importations in accordance with...
Memorandum D11-6-6 “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty April 12, 2013
1. With respect to section 32.2 of the Customs Act (the Act), specific information regarding the origin, tariff classification, or value for duty...
Section 33.4
Subsection 33.4(1)
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
12. If the amount owing under subsection 58(2) of the Customs Act by the importer is paid within the 30-day time period, no additional interest...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 3.2 | 526 |
Section 61
Subsection 61(1)
Paragraph 61(1)(c)
Administrative Policy
Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008
6. At the time of entry, importers should account for subsequent goods in accordance with Agency advice at that time. The Agency may review, under...
Section 67
Subsection 67(1)
Cases
Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406
The Federal Court determined that it had no jurisdiction to consider the appellant’s application for review of the decision of the CBSA to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 44 | CBSA (and, ultimately, the CITT) has carriage of the re-determination of tobacco excise duties | 368 |
Section 68
Subsection 68(1)
Cases
Canada (Attorney General) v. Pier 1 Imports (U.S.), Inc., 2023 FCA 209
The Canadian International Trade Tribunal found that a flexible application of the computed value method (CVM), the FCVM, was the most appropriate...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | there can be both a statutory appeal and an application for judicial review of the same CITT order | 264 |
Section 74
Subsection 74(1)
Paragraph 74(1)(d)
Administrative Policy
Memorandum D18-3-1 Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods, September 17, 2008
28. There is no provision within the Excise Act, 2001 to offset the excise duties paid at the time of entry on imported goods, nor are there any...
Section 109.1
Subsection 109.1(1)
Cases
United Parcel Service Canada Ltd. v. Canada (Public Safety and Emergency Preparedness), 2011 FC 204
The applicant (UPS) was assessed penalties totalling $522,000 under the AMPS system for failure to report small value packages shipped to Canada...
Administrative Policy
Memorandum D22-1-1 Administrative Monetary Penalty System, January 30, 2015
10. CBSA post-release verification activities may identify multiple occurrences of an identical contravention. To ensure that clients have the...
Master Penalty Document
Penalty
- 1st: $150 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)
- 2nd: $225 to a maximum of $200,000 (per occurrence)
- 3rd and...