Public Hearings, Appeals
| Starting Date | Appeal No. | Appellant | Act | Type of Hearing |
| 2014-05-29 | AP-2013-050 | BMW Canada Inc. | Customs Act | Public Hearing |
| 2014-06-10 | AP-2013-052 | Montreal Gateway Terminals Partnership | Excise Tax Act | Public Hearing |
| Postponed to 2014-06-12 | AP-2013-047 | T. Lysyshyn | Customs Act | File Hearing |
| 2014-06-12 | AP-2013-053 | IKEA Supply AG | Customs Act | Public Hearing |
| 2014-06-17 | AP-2013-046 | Tenth Siding Trading Company Ltd. dba Rock Gear Distribution | Customs Act | Public Hearing |
| 2014-06-19 | AP-2013-049 | Dynatrac Sleep Products Ltd. | Customs Act | Public Hearing |
| 2014-07-10 | AP-2012-035 | Canadian Tire Corporation, Limited | Special Import Measures Act | Public Hearing |
| Postponed | AP-2012-009 | Volpak Inc. | Customs Act | Public Hearing |
AP-2012-009—Whether the goods in issue are properly classified under tariff item No. 0207.13.92 as over access commitment, bone-in cuts and offal, fresh or chilled, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 0207.13.91 as within access commitment, cuts and offal, fresh or chilled, as claimed by Volpak Inc.
AP-2012-035—The first issue is whether the Special Import Measures Act (SIMA) empowers the President of the Canada Border Services Agency (CBSA) to re-determine all aspects of the assessment at issue or only the issues raised in the request filed by Canadian Tire Corporation, Limited under section 58 of SIMA. The second issue is whether the normal values applied by the CBSA in its re-determination were determined in accordance with the provisions of SIMA and the Special Import Measures Regulations.
AP-2013-046—Whether the goods in issue are properly classified under tariff item No. 6307.90.99 as other made-up articles of other textile materials, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9401.79.90 as other seats, with metal frames, other than for domestic purposes, as claimed by Tenth Siding Trading Company Ltd. dba Rock Gear Distribution.
AP-2013-047—Whether the goods in issue are properly classified under tariff item No. 9898.00.00 as prohibited weapons, as determined by the President of the Canada Border Services Agency.
AP-2013-049—Whether the goods in issue are properly classified under tariff item No. 9403.20.00 as other metal furniture and parts thereof, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9403.90.00 as parts of other furniture and parts thereof, as claimed by Dynatrac Sleep Products Ltd.
AP-2013-050—Whether the goods in issue are properly classified under tariff item No. 8708.99.99 as other parts and accessories of the motor vehicles of headings No. 87.01 to 87.05, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 8479.89.90 as other machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84, as claimed by BMW Canada Inc.
AP-2013-052—Whether portal structures are “vehicles” within the meaning of paragraph 23(8)(c) of the Excise Tax Act and, therefore, whether the appellant is entitled to a refund of the excise tax paid on diesel fuel purchased during the period from January 1 to December 31, 2010, for use in the operation of those portal structures.
AP-2013-053—Whether the goods in issue are properly classified under tariff item No. 9401.30.10 as swivel seats with variable height adjustment, for domestic purposes, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9401.30.90 as other swivel seats with variable height adjustment, as claimed by IKEA Supply AG.