Canadian Tire Corporation Limited v. Canada (Border Services Agency)
The Tribunal's conclusion that the goods are household stainless steel articles classifiable under tariff item 7323.93.00 rather than machines under tariff item 84.79 was reasonable and supported by ample and cogent evidence; moreover, an argument under tariff item 3924 not made before the Tribunal could not be...
Source-derived case information.
- Citation
- 2009 FCA 71
- Parties
- Appellant: Canadian Tire Corporation Limited; Respondent: President of the Canada Border Services Agency
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 10 March 2009
- Procedural Posture
- Appeal From Canadian International Trade Tribunal / Final Judgment on Appeal
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Tariff Item Classification, Admissibility of New Arguments on Appeal, Standards of Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Canadian Tire Corporation Limited
Appellant
President of the Canada Border Services Agency
Respondent
Procedural Posture
Appeal From Canadian International Trade Tribunal / Final Judgment on Appeal
Legal Issues
- 1 Whether the goods (stainless steel step cans) are "machines or mechanical appliances" under tariff item 84.79 or household stainless steel articles under tariff item 7323.93.00
- 2 Whether an argument based on tariff item 3924, not made before the Tribunal, may be raised for the first time on appeal
- 3 Whether the Tribunal's factual and classificatory conclusion was supported by ample and cogent evidence
Ratio Decidendi
The Tribunal's conclusion that the goods are household stainless steel articles classifiable under tariff item 7323.93.00 rather than machines under tariff item 84.79 was reasonable and supported by ample and cogent evidence; moreover, an argument under tariff item 3924 not made before the Tribunal could not be raised on appeal; therefore the appeal is dismissed.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Canadian Tire Corporation Limited v. Canada (Border Services Agency) Court (s) Database Federal Court of Appeal Decisions Date 2009-03-10 Neutral citation 2009 FCA 71 File numbers A-570-07 Decision Content Date: 20090310 Docket: A-570-07 Citation: 2009 FCA 71 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: CANADIAN TIRE CORPORATION LIMITED Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec, on March 10, 2009. Judgment delivered from the Bench at Montréal, Quebec, on March 10, 2009. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20090310 Docket: A-570-07 Citation: 2009 FCA 71 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: CANADIAN TIRE CORPORATION LIMITED Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on March 10, 2009) DÉCARY J.A. [1] There was ample and cogent evidence upon which the Canadian International Trade Tribunal could reasonably conclude that the goods at issue (a stainless steel step can in two different sizes) were not “machines or mechanical appliances” under tariff item 84.79, but “household articles … of stainless steel” under tariff item 7323.93.00 (see also, Sandvik Tamrock Canada Ltd. v. Canada (Deputy Minister of National Revenue, Customs and Excise - M.N.R.), 2001 FCA 340). [2] At the hearing, counsel for the appellant withdrew the argument that the goods fall under tariff item no. 3924. That argument not having been made before the Tribunal, it could obviously not be made before this Court. [3] The appeal will be dismissed with costs. “Robert Décary” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-570-07 STYLE OF CAUSE: CANADIAN TIRE CORPORATION LIMITED v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 10, 2009 REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. DELIVERED FROM THE BENCH BY: DÉCARY J.A. APPEARANCES: Michael Kaylor FOR THE APPELLANT Jennifer Francis FOR THE RESPONDENT SOLICITORS OF RECORD: Lapointe Rosenstein Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C Deputy Attorney General of Canada Ottawa, Ontario. FOR THE RESPONDENT