Customs Act

Table of Contents

Customs Act
Section 2.1
Cases(1)
See Also(2)
Section 3.2
Administrative Policy(1)
Section 7.1
Cases(1)
Section 32
Subsection 32(1)
Administrative Policy(1)
Section 32.2
Administrative Policy(2)
Section 33.4
Subsection 33.4(1)
Administrative Policy(1)
Section 61
Subsection 61(1)
Paragraph 61(1)(c)
Administrative Policy(1)
Section 67
Subsection 67(1)
Cases(1)
Section 74
Subsection 74(1)
Paragraph 74(1)(d)
Administrative Policy(1)
Section 109.1
Subsection 109.1(1)
Cases(1)
Administrative Policy(2)

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

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See Also

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subparagraph 115(1)(b)(ii) 95

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

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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

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Section 7.1

Cases

Canada (Attorney General) v. Honey Fashions Ltd., 2020 FCA 64

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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

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

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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

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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

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Section 67

Subsection 67(1)

Cases

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

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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 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

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Section 109.1

Subsection 109.1(1)

Cases

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

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Administrative Policy

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

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Master Penalty Document

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