D16-1-1, Information pertaining to the application, collection, and adjustment of a surtax

July 3, 2018

This memorandum provides information concerning the administration and enforcement of surtax orders under sections 53, 55(1), 60, 63, 68(1), or 78 of the Customs Tariff.

In Brief

This memorandum has been updated to reflect amendments to the Customs Tariff and the Customs Act, and to reflect a change in the name of the issuing office.
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

The memorandum is available in its entirety on the CBSA website.

Topic(s)

Acts & Regulations

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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