{"id":3619,"date":"2026-05-06T14:43:11","date_gmt":"2026-05-06T14:43:11","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/article\/understanding-canadas-surtax-refunds-and-u-s-ieepa-tariffs-developments\/"},"modified":"2026-07-26T17:04:09","modified_gmt":"2026-07-26T15:04:09","slug":"understanding-canadas-surtax-refunds-and-u-s-ieepa-tariffs-developments","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/en\/insights\/articles\/understanding-canadas-surtax-refunds-and-u-s-ieepa-tariffs-developments\/","title":{"rendered":"Understanding Canada\u2019s Surtax Refunds and U.S. IEEPA Tariffs Developments"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Tariff Recovery Opportunities for Canadian Businesses&nbsp;<\/h2>\n<p>Over the past year, trade measures between Canada and the United States have created a complex tariff environment for importers. While many businesses have absorbed these&nbsp;additional&nbsp;costs as part of normal operations,&nbsp;a significant portion&nbsp;of these duties may, in fact, be recoverable.&nbsp;<\/p>\n<p>For Canadian companies, the opportunity exists on&nbsp;<strong>two fronts<\/strong>:&nbsp;<\/p>\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Canada\u2019s surtax remission framework<\/strong>, and&nbsp;&nbsp;<\/li>\n<\/ol>\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Potential U.S. refunds linked to recent legal developments under IEEPA Tariffs<\/strong><\/li>\n<\/ol>\n<p>Understanding where your business fits within this landscape is key to&nbsp;determining&nbsp;whether funds can be recovered.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image.png\" alt=\"\" class=\"wp-image-43109\" \/><\/figure>\n<h2 class=\"wp-block-heading\">The U.S. Ruling: What It Changes, and What It&nbsp;Doesn\u2019t&nbsp;<\/h2>\n<p>In early 2026, the U.S. Supreme Court, in&nbsp;<strong>Learning Resources, Inc. v. Trump<\/strong>, ruled that tariffs imposed under the&nbsp;<strong>International Emergency Economic Powers Act<\/strong>&nbsp;exceeded presidential authority.&nbsp;<\/p>\n<p>This decision regarding IEEPA tariffs has prompted understandable interest among Canadian businesses.<\/p>\n<p>The tariffs that most significantly affected Canadian industries, particularly in steel, aluminum, automotive, and lumber, were imposed under&nbsp;<strong>Section 232 of the Trade Expansion Act<\/strong>, which&nbsp;remains&nbsp;fully in force.&nbsp;<\/p>\n<p>That said, the ruling does create a&nbsp;<strong>targeted but meaningful refund opportunity<\/strong>&nbsp;for companies that:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>Imported goods into the United States, and&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Paid duties specifically tied to IEEPA tariffs measures&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>This primarily concerns businesses acting as&nbsp;<strong>importer of record in the U.S.<\/strong>, either directly or through a U.S. entity.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image-3.png\" alt=\"\" class=\"wp-image-43114\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Canada\u2019s Surtax Regime: Where Most Opportunities Lie&nbsp;<\/h2>\n<p>In response to U.S. trade actions, Canada implemented a series of&nbsp;<strong>25% retaliatory surtaxes on U.S. imports beginning in March 2025<\/strong>, administered by the&nbsp;<strong>Canada Border Services Agency<\/strong>.&nbsp;<\/p>\n<p>While some of these measures have since been rolled back, particularly for CUSMA-compliant goods, the associated&nbsp;<strong>remission (refund) mechanisms&nbsp;remain&nbsp;available<\/strong>.&nbsp;<\/p>\n<p>In practice, this is where most Canadian businesses will find the&nbsp;<strong>largest and most immediate recovery potential<\/strong>.&nbsp;<\/p>\n<h2 class=\"wp-block-heading\">Overview of Applicable Surtaxes&nbsp;<\/h2>\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-luminous-vivid-orange-color\"><strong>General U.S. goods (25%)<\/strong>&nbsp;<\/mark><br \/>Applied broadly as of March 2025 and&nbsp;largely repealed&nbsp;in September 2025.&nbsp;<br \/>\u2192 Duties paid during this period may still be recoverable.&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-luminous-vivid-orange-color\"><strong>Steel and aluminum products (25%)<\/strong>&nbsp;<\/mark><br \/>Remain in effect, with remission available in specific circumstances.&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><strong><mark class=\"has-inline-color has-luminous-vivid-orange-color\">U.S.-manufactured vehicles (25%)<\/mark><\/strong>&nbsp;<br \/>Applicable to certain imports prior to April 8, 2026, where remission criteria are met.&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-luminous-vivid-orange-color\"><strong>Steel derivative goods (25%)<\/strong>&nbsp;<\/mark><br \/>Introduced in December 2025, with a newer remission framework that many businesses have yet to assess.&nbsp;&nbsp;<\/li>\n<\/ul>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image.png\" alt=\"\" class=\"wp-image-43110\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Determining&nbsp;Eligibility: More Flexible Than Expected&nbsp;<\/h2>\n<p>A common misconception is that surtax refunds apply only in exceptional situations.&nbsp;In reality, eligibility&nbsp;is often broader and tied to operational realities.&nbsp;<\/p>\n<p>Businesses may qualify where they can&nbsp;demonstrate&nbsp;that U.S. sourcing was necessary, including situations involving:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>Supply shortages or lack of&nbsp;viable&nbsp;alternative suppliers&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Pre-existing contractual obligations&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Integration of imported goods into Canadian manufacturing or processing activities&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>We&nbsp;frequently&nbsp;see eligibility across sectors such as manufacturing, food and beverage, agriculture, and specialized industrial operations often in cases where companies initially assumed no recovery was possible.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image-4.png\" alt=\"\" class=\"wp-image-43115\" \/><\/figure>\n<h2 class=\"wp-block-heading\">The Claims Process: Technical and Time-Sensitive&nbsp;<\/h2>\n<p>Surtax recovery is not automatic and must be actively claimed through the&nbsp;<strong>CARM<\/strong>&nbsp;platform.&nbsp;<\/p>\n<p>The&nbsp;appropriate approach&nbsp;depends on the status of each import transaction:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>At time of importation<\/strong>&nbsp;\u2192 remission can be claimed directly&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>After declaration, before payment due date<\/strong>&nbsp;\u2192 corrections can be filed&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>After payment<\/strong>&nbsp;\u2192 formal adjustments are&nbsp;required&nbsp;to obtain a refund&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>Each path requires precise documentation and correct use of CBSA procedures.&nbsp;<\/p>\n<p>Importantly,&nbsp;<strong>all claims are subject to a two-year limitation period from the date of importation<\/strong>. Once this deadline passes, the ability to recover funds is permanently lost.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image.png\" alt=\"\" class=\"wp-image-43108\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Cross-Border Considerations: An Overlooked Layer&nbsp;<\/h2>\n<p>For companies&nbsp;operating&nbsp;in both Canada and the United States, the recovery opportunity is often more complex and more significant.&nbsp;<\/p>\n<p>Canadian businesses may also have exposure to U.S. duties if they:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>Import goods into the U.S. on behalf of clients&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Act as importer of record for U.S. shipments&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Operate through a U.S. subsidiary or distribution entity&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>In these cases, it is possible to have&nbsp;<strong>parallel recovery opportunities<\/strong>:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>Surtax remission in Canada&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>IEEPA Tariffs-related refunds in the United States&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>These processes are distinct but can be coordinated to ensure a complete recovery strategy.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image-1.png\" alt=\"\" class=\"wp-image-43111\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Why These Opportunities Are Frequently Missed&nbsp;<\/h2>\n<p>Despite the scale of potential refunds, many businesses have not pursued recovery. The reasons are consistent:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>Multiple overlapping surtax programs with evolving rules&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Eligibility criteria tied to detailed operational facts&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Strict documentation and audit requirements&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Complexity within the CARM system&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Limited visibility from traditional compliance-focused processes&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>As a result, recoverable amounts are often left unclaimed, not due to ineligibility, but due to lack of clarity or internal capacity.&nbsp;<\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image-2.png\" alt=\"\" class=\"wp-image-43113\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Final Thoughts&nbsp;<\/h2>\n<p>For Canadian importers, the current environment presents a&nbsp;<strong>time-limited opportunity to recover duties paid in 2025 and 2026<\/strong>.&nbsp;<\/p>\n<p>In most cases:&nbsp;<\/p>\n<ul class=\"wp-block-list\">\n<li>The&nbsp;<strong>primary opportunity lies within Canada\u2019s surtax remission framework<\/strong>, and&nbsp;&nbsp;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>A&nbsp;<strong>secondary opportunity may exist in the U.S.<\/strong>&nbsp;for businesses with cross-border operations&nbsp;&nbsp;<\/li>\n<\/ul>\n<p>Given the strict deadlines and technical requirements, early assessment is critical. Many companies are surprised to discover that they qualify and that the amounts at stake are material.&nbsp;<\/p>\n<h3 class=\"wp-block-heading\"><em>Not sure if your business qualifies? <\/em><\/h3>\n<p><strong><a href=\"https:\/\/majjane.leyton.com\/ca\/en\/customs-duty-recovery-services-leyton-canada\/\">Leyton\u2019s Customs Duty <\/a><\/strong>specialists can help you assess your eligibility, identify potential recovery opportunities, and guide you through the remission process before key deadlines expire. <\/p>\n<p><strong><a href=\"https:\/\/majjane.leyton.com\/ca\/en\/contact-us\/\">Contact our team today for a confidential assessment.<\/a><\/strong><\/p>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2026\/05\/image.png\" alt=\"\" class=\"wp-image-43112\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Sources&nbsp;<\/h2>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/international-trade-finance-policy\/canadas-response-us-tariffs.html\">Department of Finance Canada \u2013 Canada\u2019s response to U.S. tariffs  <\/a><\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/cn-ad\/cn25-19-eng.html\">Canada Border Services Agency \u2013 Surtax and remission guidance  <\/a><\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.fasken.com\/en\/knowledge\/2026\/02\/us-supreme-court-rejects-ieepa-tariffs\">Fasken \u2013 Legal analysis of IEEPA ruling  <\/a><\/li>\n<li><a href=\"https:\/\/www.supremecourt.gov\/opinions\/25pdf\/24-1287_4gcj.pdf\">Learning Resources, Inc. v. Trump <\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tariff Recovery Opportunities for Canadian Businesses&nbsp; Over the past year, trade measures between Canada and the United States have created a complex tariff environment for importers. While many businesses have absorbed these&nbsp;additional&nbsp;costs as part of normal operations,&nbsp;a significant portion&nbsp;of these duties may, in fact, be recoverable.&nbsp; For Canadian companies, the opportunity exists on&nbsp;two fronts:&nbsp; Canada\u2019s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6075,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"expertise":[],"class_list":["post-3619","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Understanding Canada\u2019s Surtax Refunds and U.S. IEEPA Tariffs Developments<\/title>\n<meta name=\"description\" content=\"IEEPA tariffs 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