28 August 2026
Field 87. Not field 85.
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.
The two orders
| 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.
What this means for an entry already filed
If you imported these goods after those dates, the amount is either in field 87 or it is not. That is a question about a document, and it has a definite answer.
CBSA sets out the route if it is wrong. From both notices: where surtax was not correctly self-assessed, or was self-assessed in error, an adjustment to the CAD may be submitted through the CARM Client Portal or through EDI or an API.
What we are still checking. Whether the field also changes how the amount folds into the value for tax, and therefore the GST. We have seen it asserted. We have not confirmed it against the memorandum, so we are not asserting it here. When our licensed co-founder has read it against the source, this entry gets updated and the date changes.
This is what our entry check does line by line: compare what was declared against what is published, and say 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.
- Memorandum D17-1-10, Coding of Customs Accounting Documents.
Read on 28 August 2026. Both notices have already been revised since publication, so check the date on the CBSA page before relying on this one.