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

Marginal note:Surtax of 25%

• 1 (1) The following wood cabinets and vanities, and their subassemblies, that are classified under a tariff item set out in Schedule 1 — or that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions and that are otherwise classifiable under a tariff item set out in Schedule 1 — are subject to a surtax in the amount of 25% of their value for duty for a period of 200 days beginning on the day on which this Order comes into force:

  • (a) cabinets and vanities that are made in whole or in part of wood products and intended for permanent installation; and

  • (b) subassemblies of cabinets or vanities referred to in paragraph (a) that are made in whole or in part of wood products, including frames, boxes, doors, drawers, drawer components, back panels and end panels and desks, shelves and tables that are attached to or incorporated in those cabinets or vanities.

• Marginal note:For greater certainty

  (2) For greater certainty, wood cabinets and vanities, and their subassemblies, are subject to the surtax regardless of the following:

  • (a) whether they are made of solid wood or engineered wood products such as those made from wood particles, plywood, strand board, block board, particle board, fibreboard or bamboo;

  • (b) whether they have wood veneers or wood, paper or other overlays or laminates;

  • (c) whether they have non-wood components or trim such as those made of metal, marble, glass, plastic or resin;

  • (d) whether they are surface-finished or unfinished;

  • (e) whether they are completed or uncompleted;

  • (f) whether they are sold or imported in one or more packages in an assembled, unassembled, flat-pack or ready-to-assemble format;

  • (g) whether they include the wood components or other parts required to assemble a wood cabinet or vanity, such as drawer faces, doors, screws, washers, dowels, nails, handles, knobs and adhesive glues;

  • (h) whether they are attached to, or in conjunction with, faucets, metal plumbing, sinks or sink bowls or countertops;

  • (i) whether they are for permanent installation in kitchens, bathrooms or closets; or

  • (j) whether they are marketed or packaged as permanent, semi-permanent or modular.

• Marginal note:Definition of permanent installation

  (3) In this section, permanent installation, in respect of a wood cabinet or vanity, means installation in a fixed location as an integral part of a building or structure, regardless of whether the cabinet or vanity can be removed, relocated or replaced.

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.

Marginal note:Canadian International Trade Tribunal report

3 Beginning on the day on which the Canadian International Trade Tribunal submits the report referred to in section 7 of Order in Council P.C. 2026-340 of April 20, 2026 to the Governor in Council, this Order applies only to the goods that, according to that report, are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods.

Marginal note:Coming into force

4 This Order comes into force on the day on which it is registered.