Some Canadian small businesses are now able to claim refunds for U.S. tariffs that were struck down as unconstitutional, despite other tariffs remaining in place for sectors such as steel and aluminum.
The Canadian Federation of Independent Business says around one-third of Canadian exporters faced levies on goods that did not qualify for an exemption under the Canada-United States-Mexico trade agreement when President Donald Trump imposed tariffs under the International Emergency Economic Powers Act last year.
Of those firms, the CFIB says roughly one-quarter served as the “importer of record,” which could now qualify them for a rebate after a judge at the U.S. Court of International Trade determined that such companies were entitled to money back for Trump’s “Liberation Day” tariffs.
In a previous decision, the U.S. Supreme Court found that Trump usurped Congress’ tax-setting role when he set new import tax rates on products from almost every other country, citing the U.S. trade deficit as a national emergency.
The CFIB says it’s providing guidance to small businesses on how to obtain a refund, noting the system requires firms to have a U.S. customs account and a U.S. bank account.
U.S. Customs and Border Protection said that if it approves a claim, it will take 60 to 90 days for a refund to be issued.
—With files from The Associated Press
This report by The Canadian Press was first published April 21, 2026.
