Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Steel Derivative Goods Surtax Remission Order under section 115 a of the Customs Tariff b. S.C. 2005, c. 38, par. 145(2)(j) S.C. 1997, c. 36
Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security:
a government health research organization or clinical health research organization;
an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;
an organization that provides ambulance or other emergency response services;
a firefighting service;
a law enforcement agency;
a federal or provincial correctional service;
the Department of National Defence;
the Canadian Forces; or
the Canadian Security Intelligence Service.
Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported
for use in the provision of medically necessary health care services, including services provided at
a hospital,
a health care or dental clinic,
a medical, dental or diagnostic laboratory, or
a long-term care facility; or
for use, for the purpose of health care or public health, by:
an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
a federal, provincial, local or Indigenous health authority.
Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of the goods referred to in column 2 of the schedule that are classified under a tariff classification number set out in column 1.
Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and that:
are imported for installation on an offshore energy project; or
are the subject of a purchase order, signed before December 26, 2025 by the proponent of an energy project in Canada, that specifies their price and quantity.
Remission is granted on the following conditions:
no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the goods; and
the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
This Order comes into force on the day on which it is registered.
Goods Column 1 Column 2 Item Tariff Classification Number Goods 1 3925.20.00 Doors, windows and their frames and thresholds for doors 2 7308.10.00 Bridge sections, corrugated, of grade 60 and 70, high strength low alloy, formable (HSLAS-F), of specification ASTM A1018, with a thickness of 9.5 mm, 11.1 mm or 12.7 mm 3 7308.30.00.28 Motor-operated (gear head) rolling industrial galvanized steel service door, of specification ASTM 653, with coating of galvanized zinc or zinc-iron alloy (galvannealed) by hot-dip process, with slat and hood finish 4 7308.90.00 5 7308.90.00.95 Grills, air diffusers or ducts of iron or steel 6 7308.90.00.99 7 7312.10.00 Wire hanging system and gripping mechanisms designed to work together to support HVAC ductwork installations with wire containing a red filament woven in, meeting SMACNA standards, seismic tested conforming to ICC Code guidelines AC284 8 7312.10.00.22 Custom profiled steel wire used to manufacture automotive wheel balancing weights (designed to adhere to the inside of the wheel using double-sided foam tape), made of low-carbon steel grade 1006, with dimensions of 0.120 × 0.598 x 0.690 inches, supplied in coil form 9 7312.10.00.22 Custom profiled steel wire used to manufacture automotive wheel balancing weights (designed to adhere to the inside of the wheel using double-sided foam tape), made of low-carbon steel grade 1006, with dimensions of 0.120 × 0.498 × 0.787 inches, supplied in coil form 10 7314.20.00 Modular welded wire mesh security walls of steel, with steel tube posts and hinged doors, powder-coated finish 11 7317.00.00 Nails of iron or steel, certified for steel and metal manufacturing construction, of a diameter of at least 4 mm but not exceeding 1 inch, coated or uncoated 12 7318.11.00 Railroad track bolts, of heat-treated carbon steel, with matching untreated carbon steel nuts, with a diameter of 1 inch or 1.125 inch 13 7318.15.00 14 7318.15.00.42 15 7318.15.00.45 16 7318.15.00.49 17 7318.16.00.90 18 7318.19.00.00 Threadbars, of steel, of grade 150, of specification ASTM A722, with a nominal diameter of 1.375 inches or 1.75 inches, with a length of 16.8 feet, 17 feet, 20.62 feet or 22.5 feet 19 7318.21.00 Washers or retaining washers used in conjunction with “weld studs” or “weld pins” , with inside diameters of at least 1.6 mm but not exceeding 6 mm 20 7318.22.00.00 Non-threaded washers, of stainless steel, of grade 316L, of nominal size 0.375 inches or 0.5 inches 21 7326.11.00 22 7326.90.90 23 7326.90.90.90 24 8302.41.90.20 Window hardware 25 8302.41.90.39 Door hardware, other than for garage doors 26 8302.41.90.41 Poles, rods or track 27 8302.41.90.49 Drapery accessories 28 8302.41.90.90 Mountings, fittings and similar articles, suitable for buildings other than window hardware, door hardware or drapery accessories 29 9401.71.10.10 Upholstered chairs, other than those with steel frames 30 9401.71.10.90 Upholstered seats, other than chairs with metal frames for domestic purposes 31 9401.71.90 Upholstered seats, not for domestic use, with metal frames other than steel 32 9401.79.10 Seats for domestic purposes 33 9401.79.90 Seats with metal frames, non-upholstered, not for domestic purposes 34 9403.10.00.91 Desks 35 9403.10.00.92 Tables, excluding tracing tables 36 9403.10.00.99 Metal furniture of a kind used in offices, other than filing cabinets, desks or tables 37 9403.99.00 Furniture parts 38 9405.99.00 Luminaries and lighting fitting parts 39 9406.90.11 Silos for storing ensilage: Unassembled or incomplete, of glass fibre reinforced plastics, for use in the manufacture of silos 40 9406.90.19 Silos for storing ensilage, excluding those of steel 41 9406.90.20 Air-supported buildings 42 9406.90.90.10 Prefabricated buildings, of aluminum 43 9406.90.90.90 Prefabricated buildings, excluding those of steel or with a steel frame