Canada’s Tariff Remission Processes (Updated April 25, 2025)

April 3, 2025 – Tariffs: What Now??

March 25, 2025 – Tariff Webinar: HVACR Actions

HRAI has been working diligently to provide our members with information and guidance on fast-changing Canada-US trade issues. This work started even before the inauguration of President Trump in January 2025. HRAI’s Tariffs page provides information on two important remissions processes that the Canadian government has made available to businesses seeking relief on tariff costs.

Finance Canada’s Remissions Process (Launched on March 4th, 2025)

Finance Canada’s remissions process is intended to give relief for tariffs paid if inputs – components for a final assembly, for example – cannot be sourced domestically or from non-US sources. It can also consider case-by-case exceptional circumstances that would have a severe negative impact on the Canadian economy.

Remission can provide relief from payment of tariffs, or refund of tariffs already paid.

Decisions will be made by the Department of Finance, and will require an Order-in-Council, so that process may take several months.

More information is included in the HRAI Tariff Page on Finance Canada’s Remissions Process: link here.

Canada Border Services Agency’s (CBSA) Remissions Process (Launched April 18, 2025)

Important: Relief may be available at the time of import, using special authorization code 25-0466C in the Special Authority OIC field on the Commercial Accounting Declaration (CAD).

More information is included in the HRAI Tariff Page on CBSA’s Remissions Process: link here.

HVACR BUSINESSES MAY BENEFIT FROM FEDERAL, PROVINCIAL AND TERRITORIAL RESPONSES TO US TARIFFS

Many of Canada’s federal and provincial governments have announced new funding for programs or tax measures to support Canadian businesses experiencing challenges during the Canada-U.S. trade dispute. Overall, governments have chosen to reduce spending on US-based goods and services during this trade dispute, and many provinces have announced new funding for training, business investment, or for business loans.

The following table shows some of the higher-profile steps taken by federal and provincial governments to support Canadian businesses. Please review this list to see if your business could benefit from new programs available in your province or territory.

Jurisdiction New Measures - Highlights Links
Canada
  • Temporary 6-month relief on tariffs for goods imported from the U.S. that are used in Canadian manufacturing
  • Large Enterprise Tariff Loan Facility (LETL), to support eligible large businesses—including those contributing to Canada’s food security, energy security, economic security, and national security—facing difficulties accessing traditional market financing, by providing access to liquidity
CBSA Tariff Relief
LETL Program
British Columbia Reducing purchases from US-based companies by BC government BC Tariff Response
Alberta Reducing purchases from US-based companies by Alberta government Alberta Announcements
Saskatchewan Reducing purchases from US-based companies by Saskatchewan government Saskatchewan Tariff Response
Manitoba
  • Reducing purchases from US-based companies by Manitoba government
  • Tax deferrals until June 20, 2025
  • $1.5 million in grants
  • Upskilling funds
Manitoba Tariff Response
Ontario
  • 6-month tax deferral
  • $40 million Trade-Impacted Communities Program
  • $300 million expansion of Investment Tax Credit
  • $600 million Invest Ontario Fund
Ontario News Release
Quebec
  • $50 million loan and subsidy for export businesses
  • Reducing purchases from US-based companies
Quebec Tariff Measures
New Brunswick
  • Reducing purchases from US-based companies
  • Programs for workers and entrepreneurs
  • Recognition of foreign professionals
New Brunswick Tariffs
Nova Scotia
  • Reducing purchases from US-based companies
  • Toll increase for US commercial vehicles
Nova Scotia Tariffs
PEI
  • Reducing purchases from US-based companies
  • Export Enhancement and Diversification Fund
  • Tariff Working Capital Program
PEI Tariff Response
Newfoundland and Labrador
  • Reducing purchases from US-based companies
  • $200 million contingency fund
Newfoundland Releases
Yukon
  • Reducing purchases from US-based companies
  • $1 million support for local businesses
Yukon Tariff Response
Northwest Territories Reducing purchases from US-based companies by NWT government NWT Support