Two CBSA customs notices were updated in early October 2026, but neither update created a new Canadian customs or border rule taking effect in the Greater Toronto Area. Customs Notice 25-26, updated October 1, addresses how CREDITS participants handle refund claims involving surtax. Customs Notice 25-19, updated October 8, explains existing remission guidance for eligible U.S.-related surtaxes. For importers and brokers operating through Toronto, Mississauga and Brampton, the practical issue is separating an operational claim requirement from a genuinely new effective obligation.
What the October updates actually changed
Customs Notice 25-26 says that CREDITS participants submitting refund claims involving surtax are to place those claims in a separate batch, combine the surtax and duty amounts in the Duty field, and submit a completed CREDITS Surtax Template by midnight on the same day. The notice also explains that a missing template can cause the batch to be treated as non-compliant, with an AMPS penalty and upfront review. Read CBSA Customs Notice 25-26.
The page was updated October 1, 2026, but the notice does not identify a new rule taking effect on that date. The relevant exposure is therefore procedural: a broker or CREDITS participant preparing a claim needs to follow the stated submission format and retain the required template with the claim workflow.
Customs Notice 25-19 was updated October 8, 2026. Its current text describes remission of applicable U.S.-related surtaxes for qualifying uses in areas including public health, health care, manufacturing, processing, packaging, agriculture, aerospace and motor vehicles. It also identifies the use of specified CAD special-authority codes and supporting records, and says eligible claimants can include non-resident importers. Read CBSA Customs Notice 25-19.
What importers should separate in their workflow
Refund claims involving surtax
Importers using a broker or participating in CREDITS generally need to distinguish a surtax-related refund batch from other refund activity. The CREDITS Surtax Template is not interchangeable with ordinary claim documentation under the procedure described in Notice 25-26. A customs-accounting team supporting GTA operations should confirm that the batch structure, Duty field treatment and same-day template submission are coordinated before the claim is sent.
Remission claims for eligible uses
Remission is a different process from a CREDITS refund claim. An importer seeking remission generally needs to determine whether the goods and end use fall within the eligible categories described in Notice 25-19, apply the specified CAD special-authority code and maintain the supporting records identified by the guidance. The notice says that non-resident importers may also be eligible where the stated conditions are met.
That distinction matters for manufacturers, processors, packaging operations, health-care suppliers and other businesses moving goods into Toronto-area distribution or production networks. A company should not treat the October 8 page update as proof that every U.S.-origin surtax is remissible, or that a CREDITS refund submission is automatically a remission claim.
Why the September 28–October 11 review found no new GTA border rule
The research period from September 28 through October 11, 2026, did not identify a new Ontario- or GTA-specific customs, tariff or import-regulatory measure that first took effect during that window. The two October notice updates were updates to existing guidance rather than newly effective importer obligations.
The principal 2026 U.S. surtax order identified in the review took effect September 8, 2026, before the period examined. The Canada Gazette states that the order applies 15%, 25% and 50% surtaxes to specified U.S.-origin goods, with coverage determined by tariff-item schedules and U.S. origin rules. Read the Canada Gazette order.
For importers and brokers in Mississauga, Brampton and Toronto, the immediate response to the October updates is therefore targeted review rather than a broad change to border planning: identify whether the transaction concerns a CREDITS surtax refund, a remission request, or neither; then align the claim records with the applicable CBSA guidance.
Practical review points
- Classify the file as a CREDITS refund claim, a remission request or another customs-accounting matter.
- For a CREDITS claim involving surtax, check the separate-batch treatment, Duty field instructions and CREDITS Surtax Template requirement described in Notice 25-26.
- For remission, verify the eligible use, special-authority code and supporting-record requirements described in Notice 25-19.
- Do not assign a new October effective date to either notice update without a separate legal or program basis.