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ARTICLE · 25 FEBRUARY 2026

U.S. Supreme Court Strikes Down IEEPA Tariffs, But Global Tariff Introduced

Osler, Hoskin & Harcourt LLP
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On February 20, the U.S. Supreme Court determined that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs.

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On February 20, the U.S. Supreme Court determined that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The 6-3 decision in Learning Resources Inc., et al. v. Trump, President of the United States, et al. [PDF] means that all tariffs imposed by the Trump administration under IEEPA are unlawful. This includes the 35% "fentanyl" tariffs against Canada, and the so-called "reciprocal" tariffs of various rates on other U.S. trading partners. However, the decision provides limited relief for Canadian exporters for two reasons:

  • The IEEPA tariffs on Canada already excepted goods originating in CUSMA countries: an exception for which approximately 90% of Canadian exports qualified;

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