Clothes Line Apparel v. Canada (Canada Border Services Agency)
The Canadian International Trade Tribunal did not commit a reviewable error in concluding that the royalty component was a condition of sale under s.48(5)(a)(iv) of the Customs Act; the appeal is dismissed with costs.
Source-derived case information.
- Citation
- 2009 FCA 366
- Parties
- Appellant: Clothes Line Apparel, Division of 2810221 Canada Inc.; Respondent: President of the Canada Border Services Agency
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 9 December 2009
- Procedural Posture
- Appeal From Canadian International Trade Tribunal to Federal Court of Appeal / Judgment Delivered (appeal Dismissed)
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Royalty Payments, Condition of Sale, Valuation for Customs, Interpretation of Customs Act S.48(5)(a)(iv)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Clothes Line Apparel, Division of 2810221 Canada Inc.
Appellant
President of the Canada Border Services Agency
Respondent
Procedural Posture
Appeal From Canadian International Trade Tribunal to Federal Court of Appeal / Judgment Delivered (appeal Dismissed)
Legal Issues
- 1 Whether the royalty component of invoices constitutes a "condition of sale" within the meaning of subparagraph 48(5)(a)(iv) of the Customs Act
- 2 Whether the Canadian International Trade Tribunal committed a reviewable error in so concluding
Ratio Decidendi
The Canadian International Trade Tribunal did not commit a reviewable error in concluding that the royalty component was a condition of sale under s.48(5)(a)(iv) of the Customs Act; the appeal is dismissed with costs.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Clothes Line Apparel v. Canada (Canada Border Services Agency) Court (s) Database Federal Court of Appeal Decisions Date 2009-12-09 Neutral citation 2009 FCA 366 File numbers A-516-08 Decision Content Date: 20091209 Docket: A-516-08 Citation: 2009 FCA 366 CORAM: NOËL J.A. NADON J.A. TRUDEL J.A. BETWEEN: CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Ottawa, Ontario, on December 9, 2009. Judgment delivered from the Bench at Ottawa, Ontario, on December 9, 2009. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20091209 Docket: A-516-08 Citation: 2009 FCA 366 CORAM: NOËL J.A. NADON J.A. TRUDEL J.A. BETWEEN: CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on December 9, 2009) NADON J.A. [1] We have not been persuaded that the Canadian International Trade Tribunal made any reviewable error when it concluded that the royalty component of the invoices sent to the appellant by Diesel U.S.A. Inc. constituted, within the meaning of subparagraph 48(5)(a)(iv) of the Customs Act, R.S.C. 1985, c.1 (2nd Supp), a condition of sale of the goods at issue. [2] Accordingly, the appeal will be dismissed with costs. “M. Nadon” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-516-08 STYLE OF CAUSE: CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: December 9, 2009 REASONS FOR JUDGMENT OF THE COURT BY: NOËL, NADON, TRUDEL JJ.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Mr. Michael Kaylor FOR THE APPELLANT Mr. Yannick Landry Mr. Philippe Lacasse FOR THE RESPONDENT SOLICITORS OF RECORD: Lapointe Rosenstein L.L.P. Montreal, QC FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT