A business owner in Pickering, Ontario, specializing in the sale of golf trolleys, is facing what he considers to be an unjust tax burden due to a former federal tariff initially aimed at Chinese electric vehicles (EVs).
JPSM Golf, which designs and markets remote-controlled electric golf trolleys for carrying golf bags during play, recently encountered a significant financial setback. The company imported a shipment of 330 trolleys from China in April 2025 and paid approximately $19,000 in standard import tariffs. However, in May of this year, the owner, Joseph McLuckie, was notified by the Canada Border Security Agency (CBSA) that the trolleys had been reclassified under a different tariff category.
This reclassification subjected the trolleys to the China Surtax Order, which imposed a 100% surtax on Chinese EVs, as well as certain other electric vehicles. As a result, McLuckie is now facing a hefty bill of $182,883.95, inclusive of interest and GST, causing him immense stress and uncertainty about the future of his business.
McLuckie expressed confusion and dismay over the application of the tariff, questioning the rationale behind including his golf trolleys in a measure designed to protect Canada’s auto industry from Chinese EVs. He emphasized the disparity between his product and electric vehicles, highlighting the challenges posed by the unexpected financial burden.
The implementation of the surtax order in 2024 was intended to support Canadian workers by equalizing competition. While the government repealed the order in March 2026, it remains applicable to shipments made during its active period. McLuckie is now exploring avenues for appealing the CBSA’s decision, with legal representation arguing that golf trolleys should not be classified as motor vehicles subject to the surtax.
Despite the government’s receipt of numerous requests for remission following the surtax order, McLuckie’s case underscores the complexities and challenges faced by businesses affected by such tariffs. The Department of Finance continues to evaluate remission requests to determine their impact on the Canadian market and economy, with only a limited number of relief orders granted thus far.