Customs Act

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 text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Ferragamo U.S.A. Inc. v. CBSA, [2007] ETC 4516

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Memorandum D11-6-6 “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty April 12, 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 67

Subsection 67(1)

Cases

Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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 338

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 109.1

Subsection 109.1(1)

Cases

United Parcel Service Canada Ltd. v. Canada (Public Safety and Emergency Preparedness), 2011 FC 204

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

Memorandum D22-1-1 Administrative Monetary Penalty System, January 30, 2015

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Master Penalty Document

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.