Dairy Farmers Of Canada v. Canada (Minister of National Revenue)
The Court concluded the Tribunal's classification decision was not unreasonable and that the Tribunal, in proceedings under section 70 of the Customs Act, may issue an order, finding or declaration having the same force and effect as a decision under section 67; therefore the appeal was dismissed.
Source-derived case information.
- Citation
- 2001 FCA 77
- Parties
- Appellant: Dairy Farmers of Canada; Appellant: Dairy Farmers of Ontario; Appellant: Fédération des Producteurs de Lait du Québec; Appellant: Alberta Milk Producers' Society; Appellant: Manitoba Milk Producers; Appellant: New Brunswick Milk Marketing Board; Appellant: Nova Scotia Milk Producers Association; Appellant: P.E.I. Milk Marketing Board; Appellant: Canadian Dairy Network; Appellant: Mainland Dairymen's Associations; Appellant: P.E.I. Dairy Producers Association; Appellant: Agrifoods International Cooperative Ltd.; Appellant: Gay Lea Foods Co-operative Limited; Appellant: B.C. Dairy Foundation; Appellant: Newfoundland and Labrador Milk Marketing Board; Appellant: Saskatchewan Dairy Foundation; Appellant: B.C. Milk Producers Association; Respondent: The Deputy Minister of National Revenue; Respondent: International Dairy Ingredients Inc.; Respondent: National Dairy Council of Canada; Respondent: David Chapman's Ice Cream Limited; Respondent: Good Humor-Breyers, Division of Unilever Canada Limited; Respondent: International Dairy Foods Association; Respondent: Le Ministère de l'agriculture, des Pêcheries et de L'alimentation
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 20 March 2001
- Procedural Posture
- Appeal / Decision on Appeal Federal Court of Appeal Reasons for Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Classification of Goods, Tribunal Jurisdiction, Section 70 Customs Act, Standard of Review Reasonableness
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Dairy Farmers of Canada
Appellant
Dairy Farmers of Ontario
Appellant
Fédération des Producteurs de Lait du Québec
Appellant
Alberta Milk Producers' Society
Appellant
Manitoba Milk Producers
Appellant
New Brunswick Milk Marketing Board
Appellant
Nova Scotia Milk Producers Association
Appellant
P.E.I. Milk Marketing Board
Appellant
Canadian Dairy Network
Appellant
Mainland Dairymen's Associations
Appellant
P.E.I. Dairy Producers Association
Appellant
Agrifoods International Cooperative Ltd.
Appellant
Gay Lea Foods Co-operative Limited
Appellant
B.C. Dairy Foundation
Appellant
Newfoundland and Labrador Milk Marketing Board
Appellant
Saskatchewan Dairy Foundation
Appellant
B.C. Milk Producers Association
Appellant
The Deputy Minister of National Revenue
Respondent
International Dairy Ingredients Inc.
Respondent
National Dairy Council of Canada
Respondent
David Chapman's Ice Cream Limited
Respondent
Good Humor-Breyers, Division of Unilever Canada Limited
Respondent
International Dairy Foods Association
Respondent
Le Ministère de l'agriculture, des Pêcheries et de L'alimentation
Respondent
Procedural Posture
Appeal / Decision on Appeal Federal Court of Appeal Reasons for Judgment
Legal Issues
- 1 Whether the Canadian International Trade Tribunal's classification of the products was unreasonable
- 2 Whether under section 70 of the Customs Act the Tribunal may issue an order, finding or declaration having the same force and effect as a decision under section 67
Ratio Decidendi
The Court concluded the Tribunal's classification decision was not unreasonable and that the Tribunal, in proceedings under section 70 of the Customs Act, may issue an order, finding or declaration having the same force and effect as a decision under section 67; therefore the appeal was dismissed.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed
Full Case Text
Judgment text and source record
1 paragraphs
Dairy Farmers Of Canada v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-03-20 Neutral citation 2001 FCA 77 File numbers A-396-99 Decision Content Date: 20010320 Docket: A-396-99 Neutral citation: 2001 FCA 77 CORAM: STRAYER J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: Dairy Farmers of Canada, Dairy Farmers of Ontario, Fédération des Producteurs de Lait du Québec, Alberta Milk Producers' Society, Manitoba Milk Producers, New Brunswick Milk Marketing Board, Nova Scotia Milk Producers Association, P.E.I. Milk Marketing Board, Canadian Dairy Network, Mainland Dairymen's Associations, P.E.I. Dairy Producers Association, Agrifoods International Cooperative Ltd., Gay Lea Foods Co-operative Limited, B.C. Dairy Foundation, Newfoundland and Labrador Milk Marketing Board, Saskatchewan Dairy Foundation, and B.C. Milk Producers Association. Appellants - and - The Deputy Minister of National Revenue, International Dairy Ingredients Inc., National Dairy Council of Canada, David Chapman's Ice Cream Limited, Good Humor-Breyers, Division of Unilever Canada Limited, International Dairy Foods Association and Le Ministère de L'agriculture, des Pêcheries et de L'alimentation Respondents Heard at Ottawa, Ontario, Tuesday, the 20th day of March 2001 JUDGMENT delivered from the Bench at Ottawa, Ontario, the 20th day of March 2001 REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20010320 Docket: A-396-99 Neutral citation: 2001 FCA 77 CORAM: ROTHSTEIN J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: Dairy Farmers of Canada, Dairy Farmers of Ontario, Fédération des Producteurs de Lait du Québec, Alberta Milk Producers' Society, Manitoba Milk Producers, New Brunswick Milk Marketing Board, Nova Scotia Milk Producers Association, P.E.I. Milk Marketing Board, Canadian Dairy Network, Mainland Dairymen's Associations, P.E.I. Dairy Producers Association, Agrifoods International Cooperative Ltd., Gay Lea Foods Co-operative Limited, B.C. Dairy Foundation, Newfoundland and Labrador Milk Marketing Board, Saskatchewan Dairy Foundation, and B.C. Milk Producers Association. Appellants - and - The Deputy Minister of National Revenue, International Dairy Ingredients Inc., National Dairy Council of Canada, David Chapman's Ice Cream Limited, Good Humor-Breyers, Division of Unilever Canada Limited, International Dairy Foods Association and Le Ministère de L'agriculture, des Pêcheries et de L'alimentation Respondents REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, on Tuesday, March 20, 2001) SHARLOW J.A. [ 1 ] We have not been persuaded that the decision of the Canadian International Trade Tribunal as to the classification of the products in question was unreasonable. [ 2 ] Nor are we persuaded that the Tribunal erred in concluding that in a proceeding under section 70 of the Customs Act, the Tribunal may issue an order, finding or declaration that has the same force and effect as a decision in an appeal taken under section 67. [ 3 ] For these reasons, this appeal will be dismissed. Karen R. Sharlow J.A.