The United States Surtax Remission Order 18-1272, published in October 2018, provided a remission of surtax on the following items:
- For goods in Schedule 1, relief is granted for an indefinite period for steel and aluminum products imported from the U.S. on or after July 1, 2018.
- For goods in Schedule 2, relief is granted for a limited period from July 1, 2018 to April 30, 2019 for steel and aluminum products imported from the U.S.
- For goods in Schedule 3, relief is granted for steel and aluminum products imported from the U.S. This relief is limited to specifically listed importers, for specified periods and subject to applicable conditions as prescribed in Schedule 3.
- For goods in Schedule 4, relief is granted for an indefinite period for other goods imported from the U.S. on or after July 1, 2018, subject to applicable conditions, as provided in the Remission Order.
Finance Canada recently announced that the remission had been amended and changes were made to some of the items in Schedule 3.
Since the remission period for goods in Schedule 2 is scheduled to end on April 30, 2019. Finance Canada has advised that: No blanket extension of the period of eligibility for remission is contemplated for goods listed in Schedule 2. However, the Government will assess on a product-specific basis whether the period of remission should be extended upon request by downstream manufacturers who continue to experience supply issues.