An additional tax placed on a person or corporation on a tax liability. For example, a government may calculate one's tax liability and simply add, say, 5% to it. Surtaxes are often politically unpopular. A surtax is also called a supertax.
Companies that have applied for and been granted relief can now import these goods without paying surtaxes. A portion of this relief will be temporary, offered until such time that Canadian producers are able to adequately meet domestic demand.