Norquin·Resources

Resources. Everything we have written.

Changes at the border as they land, answers taken from the memoranda that govern them, and how the entry check itself works. Every figure on every page is read off the source it names.

Changes at the border

A dated register of what moves on a Commercial Accounting Declaration. Every number read off the CBSA notice it came from. The changes index.

  1. Field 87, not field 85

    Canada's 2026 safeguard surtaxes on canned vegetables (26135A) and wood cabinets (26169A) are declared in field 87 of the Commercial Accounting Declaration, not field 85.

  2. Canned vegetables, 10% safeguard

    Canada's provisional 10% safeguard surtax on certain canned vegetable goods.

  3. Wood cabinets, 25% safeguard

    Canada's provisional 25% safeguard surtax on certain wood cabinets, vanities and their subassemblies.

  4. Canadian steel, out of the 25%

    Canada's 25% steel derivative goods surtax, code 25267A, is declared in field 85 of the CAD.

Answers from the source

One question each, answered from the memorandum or the section of the Act that governs it. The answers index.

  1. The refund does not include GST

    CBSA excludes GST from every refund it grants under customs legislation, so a section 74 duty refund never puts the GST back on the account.

  2. Every CAD reason code, decoded

    Every reason code for a Commercial Accounting Declaration adjustment, tabled from CBSA's Memorandum D17-2-1.

  3. The 90-day correction rule

    Section 32.2 of the Customs Act gives an importer 90 days to correct a declaration once they have reason to believe it is wrong, backed by the AMPS penalty C082.

  4. Assists and royalties

    An assist, such as a mould supplied to the vendor, is always added to the price paid or payable, apportioned across production.

How the check works

What the check does to an entry, and what the document it produces looks like.

  1. Checking an entry before you file

    The same nine checks, run before it goes out under your licence.

  2. A finished report

    What is wrong, what to file, and what we could not prove. The whole document, on a demonstration entry.

  3. The 25 % US surtax refund

    Repealed 1 September 2025. Two years from import to claim it back by adjustment.

Was it declared right? That is a line by line question about a document, and it has a definite answer. Norquin checks Canadian customs entries against the published tariff and says plainly which lines it cannot prove.