January 31, 2025 – The Canada Border Services Agency is fully prepared to implement any surtax orders that the Government of Canada may introduce in response to tariffs imposed by the United States. The Government of Canada is actively engaged in efforts to mitigate the impact of U.S. tariffs and is working closely with the U.S. government to avoid such measures. We have been advised by Finance Canada that remissions may be considered following the imposition of a surtax. It is CBSA’s understanding that the Government of Canada may implement a surtax immediately after the imposition of U.S. tariffs on a range of goods without prior consultation, with the possibility of later consulting Canadians on a broader range of goods. In either scenario, CBSA stands ready to promptly execute the surtax order. The surtaxes previously imposed against unfair practices of China (e.g., Customs Notice 24-36: China Surtax Order (2024) – Steel and Aluminum) have served as an excellent preparatory exercise for any potential retaliatory surtaxes. Stakeholders can anticipate receiving a customs notice from CBSA and guidance on how to self-assess the surtax in the Canadian Assessment and Revenue Management (CARM) system.