Surtax

An extra duty Canada charges on top of normal tariffs, used here as a counter-tariff against the United States. Canada's steel surtaxes are 25%. They are officially surtaxes, not tariffs, which is why they come with their own remission (refund) programs.

Steel derivative goods

Finished and semi-finished products made from steel, such as fasteners, racking, fencing, wire and structural steel. The 25% surtax under SOR/2025-267 applies to steel derivative goods from every country of origin.

Remission order

A published regulation that forgives a duty or surtax in defined circumstances. Where goods qualify, the surtax does not have to be paid, and surtax already paid can be reclaimed. SOR/2026-34 and SOR/2025-122 are remission orders.

Drawback

A refund of duties and surtaxes already paid, claimed under CBSA's duties relief and drawback program, usually on Form K32. CBSA's published service standard is 90 days from a complete claim.

K32

The CBSA form used to claim a drawback, a refund of duties and surtaxes paid.

CARM

The CBSA Assessment and Revenue Management system, the Canada Border Services Agency’s system of record for commercial imports. Importers use the CARM Client Portal to account for and pay duties and taxes. See our plain-English CARM guide.

CAD (Commercial Accounting Declaration)

The declaration filed for each shipment in CARM that determines what an importer pays. The special authority code goes on the CAD.

Special authority code

A field on the CAD that tells CBSA a remission order applies, so the surtax is not charged. If it was left blank on past entries, the full surtax was paid.

Statement of Account

Your running statement in CARM showing duties, taxes and surtax assessed and paid. The transaction history behind it is where overpaid surtax is found.

Business Number (BN9) and RM account

Your nine-digit business number and its import (RM) program account, which your CARM user is linked to.

Business Account Manager

The first person to register a business in CARM; they control access and delegations for the account.

Delegation of authority

Granting another user or a third party, such as a customs broker or FlatClaim, a chosen level of access to your CARM account, including read-only.

CBSA

The Canada Border Services Agency, which administers imports, assesses duties and surtaxes, and pays refunds.

Country of origin

Where goods were made. The steel derivative surtax (SOR/2025-267) applies regardless of country of origin; the earlier surtax (SOR/2025-95) is specific to US-origin steel and aluminum.

Two-year window

Refund claims must be made within two years of each importation. After that, the refund for that entry is gone for good.

SOR

Statutory Orders and Regulations, the numbering for federal regulations published in the Canada Gazette, for example SOR/2025-267.