Canada brought in two safeguard surtaxes in 2026. Both are declared in a different field of the Commercial Accounting Declaration than every surtax before them, and CBSA marks the difference as an important note in its own notices.
"Unlike standard surtaxes for which surtax owing is entered in field 85 'Surtax' of the CAD, the amount of safeguard owing is entered in field 87 'Safeguard' of the CAD."
The wording is identical in both notices. When an agency repeats a sentence like that, it is because the field is easy to get wrong.
Which safeguards does this apply to
| Canned vegetables | Wood cabinets and vanities | |
|---|---|---|
| Rate | 10% of value for duty | 25% of value for duty |
| In force | 19 June 2026 | 31 July 2026 |
| Safeguard code | 26135A | 26169A |
| CAD field | 87 Safeguard | 87 Safeguard |
| Duration | up to 200 days | up to 200 days |
| Notice | CN 26-14 | CN 26-17 |
Both are provisional. The Canadian International Trade Tribunal is running an inquiry, and if it finds no injury the surtax stops on the date of that finding.
Does the safeguard change the GST
Yes, and this is the part that turns a coding slip into money. Under section 215 of the Excise Tax Act, the value of imported goods for tax is the value of the goods plus "the amount of all duties and taxes, if any, payable on the goods under the Customs Tariff".
A safeguard surtax is imposed under the Customs Tariff. So it goes into the value for tax, and GST is calculated on the amount that includes it. Declare the safeguard in the wrong place or leave it out, and the GST underneath is wrong too.
What to do if an entry was declared wrong
CBSA sets out the route. From both notices: where surtax was not correctly self-assessed, or was self-assessed in error for commercial goods, an adjustment to the CAD may be submitted through the CARM Client Portal or through EDI or an API.
The two orders in detail: canned vegetables, 26135A and wood cabinets and vanities, 26169A.
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.
Sources. Every figure above was read off these pages.
- CBSA Customs Notice 26-14, Certain Canned Vegetable Goods Surtax Order. Updated 29 June 2026 and 5 August 2026.
- CBSA Customs Notice 26-17, Certain Wood Cabinet and Vanity Goods Surtax Order. Updated 5 August 2026.
- Excise Tax Act, section 215, value of imported goods for tax.
- Memorandum D16-1-1, application, collection and adjustment of a surtax.
- Memorandum D17-1-10, coding of customs accounting documents.
Read on 29 August 2026. CBSA revises these notices without a changelog, so check the date on its page before relying on this one.