April 17th, 2025 – The Government of Canada is introducing a framework and process for evaluating remission requests related to tariffs on certain products from the United States, effective March 4, 2025. Under specific circumstances, remission may provide relief from paying these tariffs or refund tariffs already paid.
Should additional tariffs be imposed on other U.S. goods in the future, a similar remission process would apply, with further details to be shared at that time.
Download our FAQ here.
Eligibility for Remission Requests
The Government will consider requests for remission of tariffs effective March 4, 2025, in the following situations:
- When the goods in question are used as inputs and cannot be reasonably sourced within Canada (nationally or regionally) or from non-U.S. suppliers.
- When exceptional circumstances exist that could result in significant negative impacts on the Canadian economy.
Remission is intended as an exception to standard tariff rules and will only be granted in exceptional and compelling cases where public policy considerations outweigh the rationale for the tariffs.
Assessment Process
All remission requests will be reviewed by the Department of Finance, in collaboration with other relevant federal departments. Consultations with interested parties, including Canadian producers, may also be conducted. Recommendations will be made to the Minister of Finance, who may, under section 115 of the Customs Tariff, recommend an Order in Council to authorize remission.
Submission Requirements
To ensure timely and thorough assessment, all remission requests must include the following information:
- Company Overview: 15-digit business number, corporate structure, headquarters and other locations, primary activities, and employee count.
- Goods Description: Detailed description of the goods, including applicable 8-digit tariff classification (10-digit statistical level if available).
- Import Data: Annual or relevant-period volume and value of goods imported (excluding surtaxes), including customs documents (e.g., B3 forms) and invoices for tariffs paid. If imports have not yet begun, indicate expected timing and name of foreign producer/exporter.
- Supply Limitations: Evidence of inability to source the goods or substitutes from Canadian or non-U.S. suppliers (e.g., RFPs, supplier correspondence), along with any other sourcing-related information.
- Contractual Constraints: Copies of contracts or other documentation explaining barriers to sourcing from Canadian or non-U.S. suppliers.
- Supply Duration: Indicate whether supply issues are temporary or long-term, with the expected timeframe.
- Manufacturing Costs (if applicable): Breakdown of unit production costs, including:
- Cost of goods for which remission is requested (excluding surtaxes)
- Cost of other imported inputs
- Cost of Canadian materials
- Labor
- Overhead
- Administrative/selling expenses
- Pricing Impact: Unit selling price and analysis of how remission would affect cost and pricing.
- Operational Impact: Effect of remission on employment, production, investment, or other aspects of business operations.
- Competitive Landscape: List Canadian competitors and describe how remission may affect them. Include any information on their sourcing practices if known.
- Justification: Clearly outline the exceptional circumstances that warrant remission, referencing the supporting facts provided.
- Consent for Disclosure: Consent to share non-confidential information with Canadian producers for validation, including any conditions.
- Supporting Materials: Include letters of support, market data, independent studies, or other relevant documents.
- Additional Information: Any other details that help demonstrate the need for remission.
Confidential information should be clearly marked and will be protected. However, sufficient non-confidential information must be included to allow for consultation with domestic stakeholders on short supply concerns. Only Canadian-registered companies are eligible to apply.
Contact
Submit remission requests or inquiries to: remissions-remises@fin.gc.ca
Please include “U.S. Remission” in the subject line.
