Canada announces new support for Canadian businesses affected by U.S. tariffs

An Order in Council was published on April 16, 2025 detailing the sectors and products the remission are in effect for, followed by Customs Notice 25-19: United States Surtax Remission Order (2025) on April 17, 2025 to provide information on the application of the remission order:

United States Surtax Remission Order (2025)

Remission — public health, public safety and national security
Remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported by or on behalf of 

• (a) a government health research organization or clinical health research organization;
• (b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
• (c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;
• (d) an organization that provides ambulance or other emergency response services; 
• (e) a firefighting service;
• (f) a law enforcement agency;
• (g) a federal or provincial correctional service;
• (h) the Department of National Defence;
• (i) the Canadian Forces; or
• (j) the Canadian Security Intelligence Service.

Remission — health care
Remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of imported goods 

• (a) for use in the provision of medically necessary health care services, including services provided at:
  • (i) a hospital,
  • (ii) a health care or dental clinic,
  • (iii) a medical, dental or diagnostic laboratory, or
  • (iv) a long-term care facility; or
• (b) by or on behalf of
  • (i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
  • (ii) a federal, provincial, local or Indigenous health authority.

Remission — manufacture, processing or packaging
Remission is granted for manufacture, processing or packaging purposes per section 3 and section 5 of the United States Surtax Remission Order (2025), of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good or the packaging of a food or beverage, where, under the Customs Tariff, processing and manufacturing, in respect of goods, includes the adjustment, assembly, or modification of the goods.

Remission — goods referred to in schedule
Remission is granted for goods referred to in the schedule of the United States Surtax Remission Order (2025) per section 4 and section 5, of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of goods referred to in column 1 of the schedule of the Remission Order that are classified under a tariff classification number set out in column 2 of the schedule of the Remission Order.

Conditions of Relief

All claims for relief of surtax under the Remission Order for these goods must also be supported by all relevant documents (e.g., Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, way bill) that demonstrate that they meet the following conditions of relief set out in the Remission Order:

• (a) the good was imported into Canada before October 16, 2025;
• (b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
• (c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.