Steel Derivative Goods Surtax Order – remission guidance from Finance Canada

On December 26, 2025, the Government of Canada began imposing 25 per cent tariffs on the full value of steel derivative products.

In response to comments from the trade community, the Department of Finance has announced it will accept requests for remission of the steel derivatives on a case-by-case basis.

Remission is granted only in limited and exceptional circumstances, including where:

  •  the specific goods (or suitable substitutes) cannot be sourced domestically, including on a national or regional basis; or
  • other exceptional circumstances exist that could result in severe adverse impacts on the Canadian economy.

To ensure that a request is properly substantiated, applicants should follow the same general remission approach used for surtax measures, including the framework published for U.S. surtax remission.

Requests for remission of the 25% surtax on steel derivative goods may be submitted to the Department of Finance Canada and will be reviewed on a first come first served basis.

Concerns or questions related to submission of requests for remission relief can be directed to transitioncdn@willsonintl.com.