Tariff B - Unit Value 2026
TO:
FROM:
DATE:
RE:
Judges of the Federal Court of Appeal
Assessment Officers of the Federal Court of Appeal
Chief Justice de Montigny
March 19, 2026
Tariff B – Unit Value
In accordance with Section 4 of Tariff B, we have caused the unit value of the Tariff to be calculated as follows:
CPI (2025) = 165.0 x 100 = 191.19
CPI (1994) 86.3
Since the calculation results in an amount that is not a multiple of 10, it shall be rounded to the next higher amount that is a multiple of 10. Therefore, the unit value of the Tariff, effective April 1, 2026 is 200.
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