Three different doors lead to a surtax refund, and they are routinely confused because two of them are both called "remission". Here is the difference, and how the right door gets chosen for a given set of entries.
Door one: remission orders already on the books
An existing remission order is relief that has already been granted by law; it just has to be claimed. For the steel surtaxes there are two that matter: the Steel Derivative Goods Surtax Remission Order (SOR/2026-34) for derivative goods, and the United States Surtax Remission Order (2025) (SOR/2025-122) for the US-origin steel and aluminum surtax. If your goods qualify, future entries claim relief with a special authority code on the CAD, and past entries are corrected so the surtax comes back. Processing of adjustments typically runs two to four months. This is the workhorse: when an audit finds recoverable surtax, it is most often under one of these orders.
Door two: drawback
CBSA's duties relief and drawback programs return duties and surtax in qualifying circumstances, classically tied to goods that are subsequently exported. The claim is filed on Form K32, and CBSA's published service standard is 90 days from a complete claim, with interest when it runs late. Drawback is narrower than remission but faster when it fits, and it can reach entries that no remission order covers. Details on our K32 page.
Door three: a remission application to the Department of Finance
Where no existing order covers your goods and drawback does not fit, an importer can apply to the Department of Finance for remission to be granted. This asks the government to extend relief it has not yet given, so it is discretionary, evidence-heavy, and slower than the other two routes. It is genuine, money does come back through it, but a recovery plan built on it is a hope, not a plan. We position Finance applications as upside on top of the claims that existing law already supports.
How the choice actually gets made
Not by preference; by the entries. An audit of your import data sorts every surtax-paying line into the doors it can actually pass through: qualifying under SOR/2026-34 or SOR/2025-122, eligible for drawback, or a candidate for a Finance application. Many importers end up with claims in more than one stream. The constant across all three: claims must be made within two years of each importation, so the sorting has to happen while the entries are still alive.
Which route applies to specific goods is regulation applied to facts, determined entry by entry. Nothing on this page is legal advice.
Common questions
Can I use more than one route at once?
Yes, for different entries. Each entry takes the route it qualifies for; a typical recovery includes remission-order corrections for most lines and drawback or a Finance application where they fit better.
Which route is fastest?
Drawback has the firmest published timeline: 90 days from a complete claim, with interest when CBSA is late. Adjustments under remission orders typically take two to four months. Finance applications take longer.