Some small Canadian exporters may now be able to get money back on U.S. tariffs they paid over the past year, but only if they meet specific conditions, and the process can be complicated. The guidance, outlined by the Canadian Federation of Independent Business (CFIB), comes as the U.S. rolls out a new refund system following a court ruling. Here’s what you need to know: Why are refunds being offered? In February 2026, the U.S. Supreme Court struck down certain tariffs that had been imposed under the International Emergency Economic Powers Act (IEEPA). Those tariffs, often around 35 per cent, applied to goods that didn’t qualify under the Canada–United States–Mexico Agreement (CUSMA). Now, the U.S. government has launched a system to refund those duties. Who is eligible? You may qualify for a refund if: If your U.S. customer or distributor was listed as the importer of record, you cannot apply directly. They would need to file the claim. Who is not eligible? You likely won’t qualify if: How do you apply? Refunds are being handled through a U.S. Customs system called the ACE Portal, using a new tool called CAPE. To apply, you (or your customs broker) must: Key things to know before applying The system is being rolled out in phases. Right now (Phase 1), some claims are excluded, including older shipments that are fully finalized, more complex entries such as those under review or dispute, and shipments tied to anti-dumping or special duty rules. Some businesses may need to wait for later phases. If your claim is approved, refunds are expected within 60 to 90 days, although delays are possible if additional reviews are required.
