G/SCM/N/414/CAN  
 
4 March 2024 
(24-2026) Page: 1/20 
Committee on Subsidies and  
Countervailing Measures  Original: English  
 
  
SEMI-ANNUAL REPORT UNDER ARTICLE 25.11  
OF THE AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 July -31 December  2023 from 
Canada . 
 
_______________  
 
 
   
  G/SCM/N/414/CAN  
 
- 2 - Reporting Member: CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY -31 DECEMBER  2023 
Original Investigations  
Country 
or 
customs 
territory  Product  Initiation  Provisional 
measures and 
preliminary  
determinations  Final measures  No final 
measures/  
termination  Other  Trade data  
(from published 
report(s))  Countervailed programme(s)  
Definitive duty  Undertaking  
Description; HS 6 -digit 
category covering 
investigated product3;  
ID number4;  
(*) if investigation of 
>1 country  Date; period of 
investigation  
(S-subsidization ; 
I-injury)  Date of 
measures; 
range of 
individual 
amounts of 
subsidy;  
"other" rates;  
[range of 
applied rates if 
different, 
reason]  Date of duties; 
range of 
individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, 
reason]  Date of 
application; 
range of 
individual 
amounts of 
subsidy  
or minimum 
prices  Date,  
reason  Date, 
explanation  Import 
volume or 
value (units/ 
currency); 
product 
coverage, 
period, if 
different from  
cols. 2/3  
(Note 1)  Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports  
(Note 2)  Name(s) of the subsidy 
programme(s) countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Wind Towers  
7308.20, 8502.31  
WT 2023 IN  21.04.2023  
S: 01.04.2021 -
31.03.2023  Preliminary 
determination: 
20.07.2023  
Affirmative  
Measure applied  
P: 20.07.2023  
C: 20.07.2023  
7.8% - 42.8%  
All other rates: 
42.8%  Final 
determination: 
17.11.2023  
Affirmative  
Measure applied  
P: 17.11.2023  
C: 17.11.2023  
3% - 5.6%  
All other rates: 
21.9%  - - - - - Program 1: Loans from state -
owned banks at preferential rates  
Program 2: Loan guarantees 
through the Government of 
China/SOE banks/public bodies  
Program 3: Debt and interest 
forgiveness on loans from state-
owned banks  
Program 4: Debt -to-equity swaps 
for less than fair market value  
Program 5: Preferential export 
financing and export credit 
guarantee/insurance  
Program 6: Insurance grants  
Program 7: Design, research and 
development grants  
 
1 Website address where published reports on investigations are available:  https://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html , https://decisions.citt -tcce.gc.ca/citt -
tcce/a/en/nav_date.do . 
2 All terms and column headings used in this format have the meanings assigned to the m in the instructions.  
3 For reference purposes only.  
4 File numbering system was updated recently, some cases are presented under the old system and some under the new, depending o n when they were initiated.    
  G/SCM/N/414/CAN  
 
- 3 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 8: Export development 
and performance grants  
Program 9: Performance award 
grants  
Program 10: Reductions in land 
use and/or rental fees  
Program 11: Grant -Patent 
assistance/award  
Program 12: Environment 
protection grant  
Program 13: Grants for the 
retirement of capacity  
Program 14: Grants for 
relocating production facilities  
Program 15: Subsidies related to 
company/enterprise development 
and innovation  
Program 16: Subsidies related to 
employment, training and 
recruitment  
Program 17: Subsidies related to 
pandemic support  
Program 18: Subsidies related to 
quality & improvement  
Program 19: Subsidies related to 
science and technology  
Program 20: Subsidies related to 
social security  
Program 21: Subsidies related to 
talent and skills  
Program 22: Subsidies to provide 
business support  
Program 23: Subsidies for 
utilities for certain enterprises  
Program 24: Subsidies for the 
establishment of non -
manufacturing facilities  
Program 25: Special economic 
zones (SEZs) and other 
designated areas incentives  
Program 26: Financial/loan 
interest subsidy  
Program 27: Grants for 
international certification    
  G/SCM/N/414/CAN  
 
- 4 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 28: Grants to 
enterprises that store goods in 
logistics enterprises located in 
bonded warehouse and customs 
custody warehouses  
Program 29: Grants for safety 
production  
Program 30: Corporate income 
tax exemption and/or reduction 
in special economic zones (SEZs) 
and other designated areas  
Program 31: Corporate in come 
tax reduction for new high tech 
enterprises (“NHTE”)  
Program 32: Municipal/local 
income or property tax 
reductions  
Program 33: Preferential tax 
policies for foreign -invested 
enterprises (FIEs)  
Program 34: Preferential tax 
policies related to research and 
investment  
Program 35: Accelerated 
depreciation on fixed assets  
Program 36: Corporate Income 
Tax Reduction for Newly 
Profitable Enterprises  
Program 37: Exemption from city 
maintenance and construction 
taxes and education fee 
surcharges for foreign -invested 
enterprises (FIEs)  
Program 38: Income tax 
deductions for enterprises that 
recruit retired soldiers  
Program 39: Offsets to taxable 
income related to purchases of 
domestic machinery  
Program 40: Exemption or refund 
of tariff and import value -added 
tax (V AT) for imported 
technologies and equipment  
Program 41: Relief from duties 
and taxes on imported material 
and other manufacturing inputs    
  G/SCM/N/414/CAN  
 
- 5 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 42: Deed tax exemption 
for SOEs undergoing mergers or 
restructuring  
Program 43: Acquisition of 
government inputs/utilities at 
less than fair market value  
Program 44: Provision of land for 
less than adequate remuneration 
by government  
Program 45: Wind Energy 
Accommodative programs  
Program 46: GOC Catalogue of 
Industries for Encouraging 
Foreign Investment  
Program 47: Renewable power 
subsidy and subsidy debt owed 
to wind tower producers  
Program 48: Special 
Industrialization Fund for Wind 
Power Equipment    
  G/SCM/N/414/CAN  
 
- 6 - Reviews/Other subsequent proceedings  
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/ 
determination  Final results  Revocation 
of 
Measures  Other (e.g., 
procedures 
not affecting 
the duty 
level)  Trade Data  
(if available from 
published report(s) on 
proceeding)  Countervailed 
programme(s)  Definitive duty  Undertaking  
Description; HS 6 -digit 
category covering 
investigated product3;  
ID number;  
(*) if investigation of 
>1 country  Date, Type of 
Review or 
Procedure (code), 
Period Covered  Effective 
date; range of 
individual 
amounts of 
subsidy;  
"other" rates;  
[range of 
applied rates 
if different, 
reason]  Effective date, 
range of 
individual 
amounts of 
subsidy;  
"other" rates; 
[range of applied 
rates if different, 
reason]  Effective 
date; range 
of individual 
amounts of 
subsidy or 
minimum 
prices;  
or other 
outcome 
(code) Date,  
reason  Date,  
explanation  Import 
volume or 
value 
(units/ 
currency); 
product 
coverage, 
period, if 
different 
from cols. 
2/3 
(Note 1)  Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports  
(Note 2)  Name(s) of the subsidy 
programme(s) countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Upholstered domestic 
seating (*)  
HS 9401.41, 9401.49, 
ex-9401.61, ex 9401.715 
UDS 2020 IN/CN  21.01.2022  
Other Review  
Expedited Review  
concerning the 
following exporters: 
Eterno Co. Ltd. and 
Zhe Jiang Shengli 
Furniture Co., Ltd.  - Final 
determination: 
27.10.2023  
Affirmative  
Measure changed  
P: 27.10.2023  
C: 27.10.2023  
N/A - - - - - - 
 Certain stainless steel sinks  
HS 7324.10  
CV/129/CN  29.11.2022  
Sunset/Expiry 
review  - Final 
determination: 
04.10.2023  
Affirmative  
Measure extended  
P: 27.10.2023  
C: 27.10.2023  
N/A - - - - - - 
 Certain steel piling pipe  
HS 7306.30 , 7306.40, 
7306.506 
CV/130/CN  29.11.2022  
Other Review  
Normal Value 
Review  concerning 
the following 
exporter: Coronet 
Group Suzhou  - Final 
determination: 
25.07.2023  
Affirmative  
Measure changed  
P: 25.07.2023  
C: 25.07.2023  
N/A - - - - - - 
 
5 Please note that these HS Codes were reported  in error as 9401.40, ex -9401.61, ex -9401.71 in document G/SCM/N/407/CAN . Please consider these HS Codes as the 
correct ones.  
6 Please note that the HS Codes 7306.40 and 7306.50 were omitted in error from document G/SCM/ N/407/CAN .    
  G/SCM/N/414/CAN  
 
- 7 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain copper pipe fittings  
HS 7412.10, 7412.20  
CV/118/CN  15.02.2023  
Administrative -
Annual Review  - Final 
determination: 
08.09.2023  
Affirmative  
Measure changed  
P: 08.09.2023  
C: 08.09.2023  
N/A - - - - - - 
 Certain steel piling pipe  
HS 7306.30 , 7306.40, 
7306.507 
CV/130/CN  14.03.2023  
Sunset/Expiry 
review  - - - - - - - - 
 Mattresses  
HS 9404.21, 9404.29 , 
9404.90  
MAT 2022 IN  28.08.2023  
Other Review  
Normal Value 
Review concerning: 
Shenzhen Lantise 
Tech - - - - - - - - 
 Certain seamless steel 
casing  
HS 7304.29  
CV/122/CN  19.09.2023  
Sunset/Expiry 
review  - - - - - - - - 
 Certain sucker rods  
HS 8413.91  
SR 2018 IN/CN  17.10.2023  
Sunset/Expiry 
review  - - - - - - - NAMES OF THE SUBSIDY 
PROGRAMS COUNTERVAILED 
AT THE FINAL 
DETERMINATION OF 
SUBSIDIZATION OF CERTAIN 
SUCKERS RODS FROM CHINA 
Program 1: Loans from 
State -Owned Banks at 
Preferential Rates  
Program 2: Loan Guarantees 
through the Government of 
China/SOE banks/public 
bodies  
Program 3: Debt Forgiveness 
on loans from State -Owned 
Banks  
Program 4: Preferential 
Export Financing  
Program 5: Insurance Grants  
Program 6: Design, research 
and development Grants  
Program 7: Export 
Performance Grants  
Program 8: Performance 
award Grants  
 
7 Please note that the HS Codes 7306.40 and 7306.50 were omitted in error from document G/SCM/ N/407/CAN .    
  G/SCM/N/414/CAN  
 
- 8 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 9: Reductions in 
land use and/or rental fees  
Program 10: Corporate 
Income Tax Exemption 
and/or Reduction in Special 
Economic Zones (SEZs) and 
Other Designated Areas  
Program 11: Corporate 
Income Tax Reduction for 
New High -Tech Enterprises  
Program 12: Corporate 
Income Tax Reduction f or 
Newly Profitable Enterprises 
Program 13 Municipal/Local 
Income or Property Tax 
Reductions  
Program 14: Preferential Tax 
Policies for Foreign -Invested 
Enterprises (FIEs)  
Program 15: Preferential Tax 
Policies related to Research 
and Investment  
Program 16: Offsets to 
Taxable Income related to 
purchases of Domestic 
Machinery  
Program 17: Exemption or 
Refund of Tariff and Import 
Value -Added Tax for 
Imported Technologies and 
Equipment  
Program 18: Relief from 
Duties and Taxes on 
Imported Material and Other 
Manufa cturing Inputs  
Program 19: Offset of 
Taxable Income on purchases 
of Domestic Equipment  
Program 20: Acquisition of 
Government Assets/Inputs at 
Less Than Fair Market Value  
Program 21: Provision of 
Land for Less Than Adequate 
Remuneration by 
Government  
Program 22: Debt -to-Equity 
swaps for Less Than Fair 
Market Value    
  G/SCM/N/414/CAN  
 
- 9 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain steel piling pipe  
HS 7306.30 , 7306.40, 
7306.50  
CV/130/CN  09.11.2023  
Other Review  
Normal Value 
Review concerning: 
Tak International 
Trading (Tainjin) 
Co., Ltd.  - - - - - - - - 
 Certain cold -rolled steel (*)  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 7209.25, 
7209.26, 7209.27, 7209.28, 
7209.90, 7211.23, 7211.29, 
7211.90, 7225.50  
CRS 2018 IN/CN  15.11.2023  
Sunset/Expiry 
review  - - - - - - - NAMES OF THE SUBSIDY 
PROGRAMS COUNTERVAILED 
AT THE FINAL 
DETERMINATION OF 
SUBSIDIZATION OF CERTAIN 
COLD -ROLLED STEEL FROM 
CHINA  
Program 1: Loans from 
State -Owned Banks at 
Preferential Rates  
Program 2: Loan Guarantee 
throu gh the Government of 
China/SOE Banks/Public 
Bodies  
Program 3: Debt and Inter est 
Forgiveness on Loans from 
State -Owned Banks  
Program 4: Preferential 
Export Financing and Export 
Credit Guarantee/Insurance  
Program 5: Insurance Grants  
Program 6: Design, Resear ch 
and Development Grants  
Program 7: Export 
Performance Grants  
Program 8: Performance 
Award Grants  
Program 9: Reductions in 
Land Use and/or Rental Fees  
Program 10: Grants for the 
Retirement of Capacity  
Program 11: Grants for 
Relocating Production 
Facilities  
Program 12: Award for Tax 
Payments  
Program 13: Grant - Patent 
Assistance/Award  
Program 14: Grant - Special 
Fund for Fostering Stable 
Growth of Foreign Trade    
  G/SCM/N/414/CAN  
 
- 10 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 15: Interest 
payment subsidy for special 
projects  
Program 16: Interest subsidy 
for the importation of 
encouraged products and 
technology  
Program 17: Financial 
Subsidy from various levels 
of governments  
Program 18: Corporate 
Income Tax Exemption 
and/or Reduction in Special 
Economic Zones (SEZs) and 
Other Designated Areas  
Program 19: Corporate 
Income Tax Reduction for 
New High Tech Enterprises 
("NHTE")  
Program 20: Corporate 
Income Tax Reduction for 
Newly Profitable Enterprises  
Program 21: Municipal/Local 
Income or Property Tax 
Reductions  
Program 22: Preferential Tax 
Policies for Foreign -Invested 
Enterprises (FIEs)  
Program 23: Preferential Tax 
Policies Related to Research 
and Investment  
Program 24: Offsets to 
Taxable Income Related to 
Purchases of Domestic 
Machinery  
Program 25: Exemption or 
Refund of Tariff and Import 
Value -Added Tax (VAT) for 
Imported Technologies and 
Equipment  
Program 26: Relief from 
Duties and Taxes on 
Imported Material and Other 
Manufacturing Inputs  
Program 27: Offset of 
Taxable Income on Purchases 
of Domesti c Equipment  
Program 28: Deed Tax 
Exemption for SOEs 
Undergoing Mergers or 
Restructuring    
  G/SCM/N/414/CAN  
 
- 11 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 29: Acquisition of 
Government Assets/Inputs at 
Less than Fair Market Value  
Program 30: Provision of 
Land for Less than Adequate 
Remuneration by 
Government  
Program 31: Debt -to-Equity 
Swaps for Less than Fair 
Market Value  
 Certain steel fasteners  
HS 7318.11, 7318.12, 
7318.14, ex -7318.15  
CV/103/CN  30.11.2023  
Administrative -
Annual Review  - - - - - - - - 
 Mattresses  
HS 9404.21, 9404.29 , 
9404.90  
MAT 2022 IN  21.12.2023  
Other Review  
Normal Value 
Review concerning: 
Derucci 
International 
Holdings Limited  - - - - - - - - 
India Certain carbon steel welded 
pipe 
HS 7306.30  
CV/132/IN  04.05.2023  
Administrative -
Annual Review  - Final 
determination: 
07.11.2023  
Affirmative  
Measure changed  
P: 07.11.2023  
C: 07.11.2023  
N/A - - - - - - 
 Certain carbon steel welded 
pipe 
HS 7306.30  
CV/132/IN  22.08.2023  
Sunset/Expiry 
review  - - - - - - - - 
Korea, Rep . 
of Certain cold -rolled steel (*)  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 7209.25, 
7209.26, 7209.27, 7209.28, 
7209.90, 7211.23, 7211.29, 
7211.90, 7225.50  
CRS 2018 IN/KR  15.11.2023  
Sunset/Expiry 
review  - - - - - - - NAMES OF THE SUBSIDY 
PROGRAMS COUNTERVAILE D 
AT THE FINAL 
DETERMINATION OF 
SUBSIDIZATION OF CERTAIN 
COLD -ROLLED STEEL FROM 
THE REPUBLIC OF KOREA 
Program 1: Management of 
Electricity Load Program  
Program 2: Green Subsidies: 
GOK Subsidies for "Green 
Technology R&D" and its 
Commercialization  
Program  3: Modal Shift 
Grants    
  G/SCM/N/414/CAN  
 
- 12 - 1 2 3 4 5 6 7 8 9 10 11 
Korea, Rep . 
of (Cont'd)           Program 4: RSTA 
Article  10(1)(2): Research, 
Supply, or Workforce 
Development Expense Tax 
Deductions for "Core 
Technologies"  
Program 5: RSTA 
Article  104(14): Tax Payment 
for Third-Party Logistics 
Operations  
Program 6: RSTA 
Article  104(5): Special Tax 
Credit for Payment Records  
Program 7: RSTA Article 120: 
Acquisition and Property Tax 
Benefits to Companies 
Located in Industrial 
Complexes  
Program 8: RSTA Article 22: 
Tax Exemptio n on 
Investment in Overseas 
Resources Development  
Program 9: RSTA Article 24: 
Tax Credit for Investment in 
Productivity Increase 
Facilities  
Program 10: RSTA Article 25: 
Tax Credit for Investment in 
Facilities for Environment or 
Safety  
Program 11: RSTA Arti cle 30: 
Tax Program for Special 
Depreciation  
Program 12: RSTA 
Article  78(4): Tax Reduction 
and Exemption for Industrial 
Complexes  
Program 13: KEXIM Export 
Factoring  
Program 14: KEXIM Export 
Loan Guarantees  
Program 15: KEXIM Import 
Financing  
Program 16: KEXIM Overseas 
Investment Credit Program  
Program 17: KEXIM Short -
Term Export Credits  
Program 18: KEXIM Trade Bill 
Rediscounting Program    
  G/SCM/N/414/CAN  
 
- 13 - 1 2 3 4 5 6 7 8 9 10 11 
Korea, Rep . 
of (Cont'd)           Program 19: Korea 
Development Bank (KDB) 
Short -Term Discounted Loans 
for Export Receivables 
Program 20: Korean Trade 
Insurance Corporation 
(K-SURE) Export Credit 
Guarantee  
Program 21: Long -Term 
Loans from the Korean 
Resources Corporation 
(KORES) and the Korea 
National Oil Corporation 
(KNOC)  
Program 22: Dong bu's Debt 
Restructuring  
Program 23: Reductions of 
Lease Fees and other 
Financial Support in FEZs  
Program 24: Custom Duties 
Reduced or Exempted  
Program 25: Export 
Insurance through the Korea 
Trade Insurance Corporation 
(K-Sure)  
Program 26: Sharing of 
Workin g 
Opportunities/Employment 
Creating Incentives  
Program 27: GOK Facilities 
Investment Support under 
RSTA Article 26  
Türkiye  Certain corrosion -resistant 
steel sheet 2  
HS 7210.30, 7210.49, 
7210.61, 7210.69, 7212.20, 
7212.30, 7212.50, 7225.91, 
7225.92, 7226.99  
COR2 2019 IN/TR  16.01.2023  
Administrative -
Annual Review  - Final 
determination: 
17.07.2023  
Affirmative  
Measure changed  
P: 17.07.2023  
C: 17.07.2023  
N/A - - - - - - 
 Certain dry wheat pasta  
HS ex -1902.19  
DWP 2017 IN/TR  16.05.2023  
Sunset/Expiry 
review  - - - - - - - - 
Viet Nam  Certain copper pipe fittings  
HS 7412.10, 7412.20  
CPF2 2017 IN/VN  17.01.2023  
Sunset/Expiry 
review  - Final 
determination: 
22.11.2023  
Affirmative  
Measure extended  
P: 22.11.2023  
C: 22.11.2023  
N/A - - - - - -   
  G/SCM/N/414/CAN  
 
- 14 - 1 2 3 4 5 6 7 8 9 10 11 
Viet Nam 
(Cont'd)  Certain cold -rolled steel (*)  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 7209.25, 
7209.26, 7209.27, 7209.28, 
7209.90, 7211.23, 7211.29, 
7211.90, 7225.50  
CRS 2018 IN/VN  15.11.2023  
Sunset/Expiry 
review  - - - - - - - NAMES OF THE SUBSIDY 
PROGRAMS COUNTERVAILED 
AT THE FINAL 
DETERMINATION OF 
SUBSIDIZATION OF CERTAIN 
COLD -ROLLED STEEL FROM 
THE SOCIALIST REPUBLIC OF 
VIET NAM  
Program 1: Exemptions of 
Import Duty  
Program 2: Refunds of 
Import Duty  
Program 3: 
Exemption/Reducti ons of 
Land Rent, Tax and Levy  
Program 4: Program 
Incentives on 
non-agricultural Land Use 
Tax 
Program 5: Export and 
Import Support in Forms of 
Preferential Loan, Guarantee 
and Factoring  
Program 6: Enterprise 
Income Tax Preferences, 
Exemptions and Reductions  
Program 7: Accelerated 
Depreciation of Fixed Assets  
Program 8: Establishments 
Dealing with Exported Goods  
Program 9: Investment 
Support  
Program 10: Export 
Promotion Program  
Program 11: Grants to Firms 
that Employ More than 
50 Employees  
Program 12: Assistance to 
Enterprises Facing Difficulties 
due to Objective Reasons  
Codes and notations  
P - Publication date  
C - Date of commencement of duty collection  
N/A - Not available  
NR - Not reported  
 
Provisional Measures  (Column 4): Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the C anadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days from the  notice of the preliminary determination).    
  G/SCM/N/414/CAN  
 
- 15 - Definitive Duties  (Column 5): Either the date of a positive injury finding, in the case of an investigation, or the date of the conclusion of a  review of injury; or the date of the 
conclusion of a review of the am ount of subsidy in cases where there is an existing Canadian International Trade Tribunal finding of injury. The amount of th e subsidy is normally 
expressed as an amount per unit.  
No injury (Column 7): The Canadian International Trade Tribunal makes its fi nding regarding injury caused to the Canadian industry after the President of the Canada Border 
Services Agency renders his final determination of subsidization (maximum 120 days from the notice of the preliminary determi nation). If the Canadian Internatio nal Trade Tribunal 
finds that the subsidized goods did not cause injury and did not threaten to cause injury, definitive duties are not imposed and provisional duties are refunded.  
Rescinded (Column 7, reviews/other proceedings): The Canadian International  Trade Tribunal generally conducts the expiry review (sunset review) before the expiry of the finding 
or order imposing duties. If the Tribunal finds that the injury caused by the subsidizing of the goods is not likely to resum e or continue, they will resc ind the original finding or order, 
usually on the date of that the order or finding would have expired.  
Interim Review (INR) : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arise n or that there has been a sufficient 
change in the circumstances that led to the measure, or where there are sufficient facts that, although in existence, were no t put into evidence during the previous review or 
investigation and were not discoverable by the exe rcise of reasonable diligence at that time.  
Sunset Review (SNR) : A review of an existing countervailing measure to determine whether the measure should be continued.  
Administrative -Annual  Review  (ADR) : A review  of administrative review of the amount of subsidy of an existing countervailing measure. These proceedings are not reviews of 
whether to extend or rescind measures in force; they are used to update amounts of subsidy. The completion date of the review  is shown in column  5. If this column is empty,  the 
ADR has not been completed during the reporting period.  
Anti-circumvention investigation: (ACI) : An investigation to determine whether circumvention of an existing countervailing measure is occurring. These investigations determine 
whether an existing  measure in force will be extended to the goods. Individual amounts of subsidy are not calculated and, therefore, it is not po ssible to state these amounts of 
subsidy. The completion date of the ACI is shown in column 5. If this column is empty, the ACI ha s not been completed during the reporting period.  
Expedited Review (EXR):  An expedited review is the process by which the Canada Border Services Agency (CBSA) will review the normal value, export pri ce and amount of subsidy 
on subject goods for an exporter . Expedited reviews are conducted on the basis of a request by an exporter of any goods to which an order applies if certain conditions are met.  
NOTES  
Note 1  - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of inv estigation for the subsidy investigation.  
Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total  imports for the period of investigation for the 
subsidy investigation.  
Note 3  - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
Note 4  - Applications regarding questions of law can be made to the Supreme Court of Canada although the Suprem e Court of Canada must grant leave in order for the case to be 
heard. This is the final court of appeal.  
 
 G/SCM/N/414/CAN  
 
- 16 - 
 
  ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 31 DECEMBER  2023 (NOTE 5)  
Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
China  Certain steel fasteners  
CV/103/CN  Duties  07.01.2005 
C.Gaz.2005.I.139.04 
of 07.01.2005  06.01.2010 
C.Gaz.2010.I.144.03 
of 06.01.2010  
05.01.2015 
C.Gaz.2015.I.149.03 
of 05.01.2015  
02.09.2020 
C.Gaz.2020.I.154.37 
of 02.09.2020  
 Certain copper pipe fittings  
CV/118/CN  Duties  19.02.2007 
C.Gaz.2007.I.141.09 
of 19.02.2007  17.02.2012 
C.Gaz.2012.I.146.24 
of 17.02.2012  
28.11.2016 
C.Gaz.2017.I.151.07 
of 28.11.2016  
14.09.2022 
C.Gaz.2022.I.156.39 
of 14.09.2022  
 Certain seamless steel casing  
CV/122/CN  Duties  10.03.2008 
C.Gaz.2008.I.142.12 
of 10.03.2008  11.03.2013 
C.Gaz.2013.I.147.30 
of 11.03.2013  
28.11.2018 
C.Gaz.2018.I.152.49 
of 28.11.2018  
 Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.2008 
C.Gaz.2008.I.142.35 
of 20.08.2008  19.08.2013 
C.Gaz.2013.I.147.40 
of 19.08.2013  
28.03.2019 
C.Gaz.2019.I.153.14 
of 28.03.2019  
 Certain thermoelectric coolers 
and warmers  
CV/121/CN  Duties  11.12.2008 
C.Gaz.2008.I.142.51 
of 11.12.2008  09.12.2013 
C.Gaz.2013.I.147.51 
of 09.12.2013  
05.09.2019 
C.Gaz.2019.I.153.37 
of 05.09.2019  
 Certain aluminium extrusions  
CV/124/CN  Duties  17.03.2009 
C.Gaz.2009.I.143.13 
of 17.03.2009  17.03.2014 
C.Gaz.2014.I.148.14 
of 17.03.2014  
13.01.2020 
C.Gaz.2020.I.154.4 
of 13.01.2020  
 Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.2010 
C.Gaz.2010.I.144.14 
of 23.03.2010  02.03.2015 
C.Gaz.2015.I.149.11 
of 02.03.2015  
10.12.2020 
C.Gaz.2020.I.154.51 
of 10.12.2020  G/SCM/N/414/CAN  
 
- 17 - 
 
  Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
China 
(Cont'd)  Certain steel grating  
CV/126/CN  Duties  19.04.2011 
C.Gaz.2011.145.19 
of 19.04.2011  18.04.2016 
C.Gaz.2016.I.150.18 
of 18.04.2016  
02.02.2022 
C.Gaz.2022.I.156.7 
of 02.02.2022  
 Certain pup joints  
CV/127/CN  Duties  10.04.2012 
C.Gaz.2012.I.146.16 
of 10.04.2012  07.04.2017 
C.Gaz.2017.I.151.16 
of 07.04.2017  
29.12.2022 
C.Gaz.2023.I.157.1 
of 29.12.2022  
 Certain stainless steel sinks  
CV/129/CN  Duties  24.05.2012 
C.Gaz.2012.I.146.22 
of 24.05.2012  08.02.2018 
C.Gaz.2018.I.152.7 
of 08.02.2018  
27.10.2023  
C.Gaz.2023.I.157.41 
of 27.10.2023  
 Certain steel piling pipe  
CV/130/CN  Duties  30.11.2012 
C.Gaz.2012.I.146.49 
of 30.11.2012  04.07.2018 
C.Gaz.2018.I.152.35 
of 04.07.2018  
 Certain unitized wall modules  
CV/135/CN  Duties  12.11.2013 
C.Gaz.2013.I.147.47 
of 12.11.2013  03.07.2019 
C.Gaz.2019.I.153.28 
of 03.07.2019  
 Certain silicon metal  
CV/136/CN  Duties  19.11.2013 
C.Gaz.2013.I.147.48 
of 19.11.2013  22.08.2019 
C.Gaz.2019.I.153.35 
of 22.08.2019  
 Certain copper tube  
CV/137/CN  Duties  18.12.2013 
C.Gaz.2014.I.148.01 
of 18.12.2013  25.09.2019 
C.Gaz.2019.I.153.40 
of 25.09.2019  
 Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.2015 
C.Gaz.2015.I.149.03 
of 09.01.2015  14.10.2020 
C.Gaz.2020.I.154.43 
of 14.10.2020  
 Certain photovoltaic modules 
and laminates  
CV/140/CN  Duties  03.07.2015 
C.Gaz.2015.I.149.36 
of 04.07.2015  25.03.2021 
C.Gaz.2021.I.155.15 
of 25.03.2021  
 Certain carbon and alloy steel 
line pipe  
CV/142/CN  Duties  29.03.2016 
C.Gaz.2016.I.150.15 
of 29.03.2016  06.01.2022 
C.Gaz.2012.I.156.3 
of 06.01.2022  
 Certain large diameter carbon 
and alloy steel line pipe  
CV/143/CN  Duties  20.10.2016 
C.Gaz.2016.I.150.44 
of 20.10.2016  03.08.2022 
C.Gaz.2022.I.156.33 
of 03.08.2022  
 Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.2018 
C.Gaz.2018.I.152.52 
of 14.12.2018  - 
 Certain cold -rolled steel  
CRS 2018 IN/CN  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
 Upholstered domestic seating  
UDS 2020 IN/CN  Duties  02.09.2021 
C.Gaz.2021.I.155.44 
of 02.09.2021  - 
 Container chassis  
CC 2021 IN/CN  Duties  18.02.2022 
C.Gaz.2022.I.156.9 
of 18.02.2022  - 
 Mattresses  
MAT 2022 IN  Duties  04.11.2022  
C.Gaz.2022.I.156.46 
of 04.11.2022  - 
 Wind Towers  
WT 2023 IN  Duties  17.11.2023  
C.Gaz.2023.I.157.47 
of 17.11.2023  - G/SCM/N/414/CAN  
 
- 18 - 
 
  Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
European 
Union1 Certain refined sugar  
CV/87/EU  Duties  06.11.1995 
C.Gaz.1995.I.129.46 
of 06.11.1995  03.11.2000 
C.Gaz.2000.I.134.47 
of 03.11.2000  
02.11.2005 
C.Gaz.2005.I.139.46 
of 02.11.2005  
01.11.2010 
C.Gaz.2010.I.144.47 
of 28.09.20122 
30.10.2015 
C.Gaz.2015.I.149.46 
of 30.10.2015  
06.08.2021 
C.Gaz.2021.I.155.33 
of 06.08.2021  
India Certain hot -rolled steel sheet 
(previously hot -rolled carbon 
steel sheet)  
CV/94/IN  Duties  17.08.2001 
C.Gaz.2001.I.135.34 
of 17.08.2001  16.08.2006 
C.Gaz.2006.I.140.34 
of 16.08.2006  
15.08.2011 
C.Gaz.2011.I.145.35 
of 15.08.2011  
12.08.2016 
C.Gaz.2016.I.150.35 
of 12.08.2016  
13.05.2022 
C.Gaz.2022.I.156.21 
of 13.05.2022  
 Certain carbon steel welded 
pipe 
CV/132/IN  Duties  11.12.2012 
C.Gaz.2012.I.146.51 
of 11.12.2012  15.10.2018  
C.Gaz.2018.I.152.43 
of 15.10.2018  
 Grinding media  
GM 2020 IN/IN  Duties  27.08.2021 
C.Gaz.2021.I.155.36 
of 27.08.2021  - 
Korea, Rep. 
of Certain cold -rolled steel  
CRS 2018 IN/KR  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
Türkiye  Certain dry wheat pasta  
DWP 2017 IN/TR  Duties  26.07.2018 
C.Gaz.2018.I.152.31 
of 26.07.2018  - 
 Certain corrosion -resistant 
steel sheet 2  
COR2 2019 IN/TR  Duties  16.11.2020 
C.Gaz.2020.I.154.43 
of 16.11.2020  - 
United 
Kingdom  Certain refined sugar  
CV/87/UK  Duties  01.01.2021 
C.Gaz.1995.I.129.46 
of 06.11.19953 06.08.2021 
C.Gaz.2021.I.155.33 
of 06.08.20214 
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.2018 
C.Gaz.2018.I.152.26 
of 25.05.2018  22.11.2023  
C.Gaz.2023.I.157.148 
of 22.11.2023  
 Certain cold -rolled steel  
CRS 2018 IN/VN  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
 
1 European Union (27 member States).  
2 The finding against the European Union was originally rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal's decision of 28 September 2012.  
3 Please note that before 01.01.2021, the measure CV/87/EU  was applied to the United Kingdom as a 
member of  the European Union.  
4 Duty extended to the origin after completion of the process of separation from the European Union 
on 31.12.2020.  G/SCM/N/414/CAN  
 
- 19 - 
 
  Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
Viet Nam 
(Cont'd)  Upholstered domestic seating  
UDS 2020 IN/VN  Duties  02.09.2021 
C.Gaz.2021.I.155.44 
of 02.09.2021  - 
Note 5  - The Canada Gazette is available electronically since 1998.  
 
 
REFUND REQUESTS DURING THE PERIOD  
1 JULY  THROUGH 31 DECEMBER  2023 (NOTE 6)  
Country/ 
Customs 
Territory  Product, Investigation 
ID number  Original  
effective date; 
date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China  Certain aluminium extrusions  
CV/124/CN  17.03.2009  
13.01.2020  21 Commenced: 9  
Completed: 18  
 Certain steel fasteners  
CV/103/CN  07.01.2005  
02.09.2020  53 Commenced: 54  
Completed: 69  
 Certain carbon and alloy steel line 
pipe 
CV/142/CN  29.03.2016  
06.01.2022  0 Commenced: 2  
Completed: 0  
 Certain cold -rolled steel  
CRS 2018 IN/CN  21.12.2018  1 Commenced: 1  
Completed: 1  
 Certain copper pipe fittings  
CV/118/CN  19.02.2007  
14.09.2022  1 Commenced: 0  
Completed: 1  
 Certain oil country tubular goods  
CV/125/CN  23.03.2010  
10.12.2020  31 Commenced: 31  
Completed: 1  
 Certain steel piling pipe  
CV/130/CN  30.11.2012  
04.07.2018  13 Commenced: 11  
Completed: 9  
 Certain pup joints  
CV/127/CN  10.04.2012  
29.12.2022  0 Commenced: 0  
Completed: 1  
 Certain stainless steel sinks  
CV/129/CN  24.05.2012  
27.10.2023  2 Commenced: 0  
Completed: 21  
 Certain thermoelectric coolers and 
warmers  
CV/121/CN  11.12.2008  
05.09.2019  19 Commenced: 1  
Completed: 19  
 Certain photovoltaic modules and 
laminates  
CV/140/CN  04.07.2015  
25.03.2021  1 Commenced: 2  
Completed: 1  
 Upholstered domestic seating  
UDS 2020 IN/CN  02.09.2021  251 Commenced: 811  
Completed: 202  
 Certain carbon steel welded pipe  
CV/123/CN  20.08.2008  
28.03.2019  1 Commenced: 1  
Completed: 0  
 Certain seamless steel casing  
CV/122/CN  10.03.2008  
28.11.2018  8 Commenced: 6  
Completed: 3  
 Mattresses  
MAT 2022 IN  04.11.2022  40 Commenced: 76  
Completed: 1  
European 
Union5 Certain refined sugar  
CV/87/EU  06.11.1995  
06.08.2021  0 Commenced: 0  
Completed: 1  
Türkiye  Certain dry wheat pasta  
DWP 2017 IN/TR  26.07.2018  1 Commenced: 1  
Completed: 0  
Viet Nam  Upholstered domestic seating  
UDS 2020 IN/VN  02.09.2021  25 Commenced: 28  
Completed: 228  
Note 6  - In Canada, domestic legislation allows importers to request refunds of anti -dumping and countervailing 
duties through a process called re -determinations. Requests for re -determinations of countervailing duties can 
be made on two grounds:  
- The amount of  subsidy on the goods;  
 
5 European Union (27 member States).  G/SCM/N/414/CAN  
 
- 20 - 
 
  - Whether the imported goods are goods of the same description as goods to which the order or 
finding applies (note: when an order or finding imposes both anti -dumping and countervailing 
duties, a refund request made on this ground w ill appear on both reports).  
In Canada, requests for re -determinations follow a two -level appeal system under which the re -determination at 
the first level can further be appealed at the second level.  
Consequently, the table records the number of requests made under both levels of re -determination, for any of 
the two grounds listed previously with respect to imported goods subject to countervailing measures.  
Note that in the context of the Canadian system for processing refund requests, the following descri ptions apply 
for the table headings:  
- "Number of refund requests received": the number of requests received during the period covered 
by the report.  
- "Number of refund reviews commenced": includes the number of requests received during the 
period covered by the report and the number of requests received in a preceding period that were 
not completed within the period covered by the report. Under the Canadian system once a request 
is received, a decision under both levels of appeal must be rendered w ithin one year.  
- "Number of refund reviews completed": the number of requests that were completed during the 
period covered by the report.  
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus be possible 
for on e request to represent a series of entries rather than an individual entry.  
 
 
APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JULY  THROUGH 31 DECEMBER  2023 (NOTE 7)  
Country/Customs 
Territory  Product, Investigation  
ID number  Date of filing of 
appeal  Date of appeal 
decision  
NIL 
Note 7  - In Canada, decisions taken by the investigating authority pursuant to refund requests (as reported in 
the table titled " Refund Requests")  may be further appealed by the importer to an independent administrative 
tribunal on questions of fact and law. The appeals that were open or decided upon during the period covered by 
the report are identified above.  
 
 
TERMINATION OF MEASURES DURING THE P ERIOD  
1 JULY  THROUGH 31 DECEMBER  2023 
Country/Customs 
Territory  Product,  
investigation  ID number  Date of  
termination  Reason for  
termination  
NIL 
 
__________