Canada Border Services Agency is responsible for administering the Special Imports Measures Act(SIMA). This is to help protect the Canadian industry from injury caused by dumping and subsidizing of imported goods. Dumping occurs when goods are sold to importers in Canada at prices that are lower than the selling price of comparable goods in the country of export or when they are sold in Canada at unprofitable prices. Subsidizing occurs when goods imported into Canada benefit from foreign government assistance. Companies in Canada who feel this is happening to them can file a complaint. Canada Border Services Agency will evaluate the complaint and may start a formal investigation, the end result may lead to higher duty rates for those products that are found to cause injury.