Share with your friends

Canada: Customs audits, importers of all goods subject to surtax

Canada: Customs audits, importers of all goods

Canadian companies that deal in a variety of products ranging from motorcycles to washing machines may be affected by a 10% surtax that is imposed on “other goods” imported from the United States—a levy that is being imposed in reaction to the U.S. actions concerning the steel and aluminum sectors.


Related content

The Canada Border Services Agency (CBSA) has looked at the amount of surtaxes collected on “other U.S. goods” and has concluded that the volume of imports of these products against the amount of surtax collected does not balance. Accordingly, the CBSA has started to audit importers of all goods subject to surtaxes. Currently, there are over 100 customs audits underway in the greater Toronto area and many more across Canada.

The U.S. steel and aluminum tariffs—as well as the tariffs on a broad range of goods originating in China and destined for the United States—have also affected Canadian companies. Yet, some companies may be able to consider strategies to address the increased costs associated with these disruptive trade actions.

Read a May 2019 report prepared by the KPMG member firm in Canada

© 2021 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. For more detail about our structure please visit

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today