Certain Wood Cabinet and Vanity Goods Surtax Order (SOR/2026-169)

Marginal note:Exceptions

• 2 (1) The following goods are not subject to the surtax:

  • (a) goods that originate in the United States, Mexico, Chile or Israel or another CIFTA beneficiary;

  • (b) goods that originate in a developing country or territory set out in Schedule 2;

  • (c) goods that are casual goods, as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations;

  • (d) goods that are classified under a tariff item of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1;

  • (e) freestanding furniture, including office furniture and retail display fixtures, not designed for permanent installation in kitchens, bathrooms or closets;

  • (f) the following goods, if they are imported separately from a wood cabinet or vanity:

    • (i) aftermarket accessory items that

      • (A) are intended to be added to or installed in the interior of a cabinet or vanity,

      • (B) are not structural or core components of a wood cabinet or vanity,

      • (C) are made of wood, metal, plastic, composite material or a combination of those materials, and

      • (D) are intended to be used for organizational or accessibility purposes in the interior of a cabinet or vanity, such as

        • (I) inserts or dividers that are placed into drawer boxes to organize or divide the internal portion of a drawer into multiple areas for the purpose of containing smaller items such as cutlery, utensils and bathroom essentials, and

        • (II) round or oblong inserts that rotate internally in a cabinet or vanity for the purpose of improving access to its contents,

    • (ii) solid wood accessories, including corbels and rosettes, the primary purpose of which is decoration and personalization, and

    • (iii) non-wood cabinet or vanity hardware components, including metal hinges, brackets, catches, locks, drawer slides, fasteners, handles and knobs;

  • (g) medicine cabinets that

    • (i) are intended to be wall-mounted,

    • (ii) have at least one mirror,

    • (iii) are assembled and packaged for retail sale when they are imported, and

    • (iv) have a maximum depth of 17.78 cm (7 inches); and

  • (h) goods that are in transit to Canada on the day on which this Order comes into force.

• Marginal note:Origin of goods

  (2) For the purposes of paragraphs (1)(a) and (b), the origin of the goods is determined in accordance with the rules of origin set out in the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations.