Federal government creates remission program for US motor vehicle surtax paid by specific importers
United States Surtax Remission Order (Motor Vehicles 2026) — under the CUSTOMS TARIFF
Plain-language summary · AI-assisted · not legal advice
A new federal remission order allows named motor vehicle importers — identified by business number in a confidential schedule — to recover surtaxes paid or payable under the 2025 US Motor Vehicles Surtax Order. The remission applies to vehicles imported within a one-year window and is subject to several conditions. Importers must submit a claim to the Minister of Public Safety within two years of importation and must provide both the Minister of Public Safety and the Minister of Industry with requested information about importing, selling, and manufacturing motor vehicles in Canada. Additional conditions apply to importers that paused Canadian manufacturing for factory retooling (they must restart under ministerially-set requirements) and to importers who were not Canadian vehicle manufacturers when the order came into force (they must begin manufacturing in Canada). Eligible companies should check whether their business number appears in the confidential schedule and begin preparing claim documentation and information for the two ministers.
Who this affects: motor vehicle importers named in the confidential schedule · automotive manufacturers retooling Canadian facilities · new Canadian automotive manufacturers · importers subject to the US Motor Vehicles Surtax Order 2025
Source of truth: SI/2026-13 on ontario.ca
Legislative text © King's Printer for Ontario. This page is not an official version of the law and is not legal advice. Verify against the official source before acting.
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