A business owner in Pickering, Ontario, selling golf trolleys is facing an unjust tax situation due to a former federal tariff aimed at Chinese electric vehicles (EVs). JPSM Golf specializes in remote-controlled electric golf trolleys used to transport players’ golf bags while they navigate the course. When the company received a shipment of 330 trolleys from China in April 2025, they were initially subject to a standard 6.1% import tariff, costing over $19,000. However, in May, owner Joseph McLuckie was notified by the Canada Border Security Agency (CBSA) that the trolleys had been reassigned to a different tariff category, now falling under the China Surtax Order. This order, implemented in October 2024, imposed a 100% surtax on Chinese EVs and certain other electric vehicles.
Consequently, McLuckie is now required to pay $182,883.95, inclusive of interest and GST. He expressed frustration and stress over the situation, questioning why his golf trolleys are being subjected to a tariff intended for Chinese EVs, aiming to safeguard Canada’s automotive industry. McLuckie emphasized the disparity between his golf trolleys and electric vehicles, highlighting the incongruity in their classification under the same tariff.
The implementation of the surtax order in 2024 was intended to support Canadian workers by ensuring fair competition. The order encompassed various classifications, including “motor vehicles for the transport of goods” with electric propulsion systems, a classification under which the trolleys were reassigned. Although the surtax order was revoked in March 2026, it remains applicable to shipments during its active period, as confirmed by the Department of Finance.
In response to the situation, McLuckie is preparing to challenge the CBSA’s decision through an appeal process. Despite legal arguments asserting that golf trolleys are not motor vehicles, the CBSA maintained its stance, deeming the trolleys as such due to their electric motor operation for goods transportation. The agency clarified that vehicles do not necessarily require seating or passenger-carrying capabilities to be classified as such, citing traditional, non-electric wheelbarrows as comparable examples under the Canadian customs tariff.
McLuckie has also submitted a remission request to the federal government seeking relief from the tax burden. The process of obtaining remission involves demonstrating that it is in the public interest, with McLuckie’s lawyer highlighting the government’s increased remission applications due to tariffs. The Department of Finance has received numerous remission requests since the inception of the China Surtax Order, with a few remission orders granted and more under assessment. Each request is evaluated in consultation with domestic producers to determine its impact on the Canadian market and economy.