Tax & Trade Blog

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FCA OVERTURNS CITT IN MEDLINE

FCA RESTORES NARROW “FOR USE IN” TEST FOR CHAPTER 99 RELIEF

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Importers seeking duty relief under Chapter 99 of the Customs Tariff often need to establish that imported goods are “for use in” other qualifying goods or activities. In Canada (Attorney General) v. Medline Canada Corporation, 2026 FCA 74 (“Medline Canada”), the Federal Court of Appeal (“FCA”) clarified that this phrase requires more than goods being used together in a practical or commercial sense with limited or no physical connection — overturning a prior Canadian International Trade Tribunal ("CITT”) decision.

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A CUSTOMS YEAR-END REVIEW

THE TRADE WAR & NOTABLE CASES IN 2025 YOU SHOULD KNOW ABOUT

What just happened to me!   That is probably the sentiment of most people in customs and trade in Canada, after a frenetic 2025.

We present a year-in-review below, starting quite understandably with a high-point review of the Canada-US Trade War (the “Trade War”), followed by some other major developments that dominated customs in the Canadian context.

THE GREAT TRADE WAR OF 2025