Xerox Canada Ltd. v. Canada (Deputy Minister of National Revenue)

Xerox Canada Ltd. v. Canada (Deputy Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-03-27 Neutral citation 2001 FCA 90 File numbers A-535-99 Decision Content Date:20010327 Docket:A-535-99 Neutral citation: 2001 FCA 90 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE J.A. BETWEEN: XEROX CANADA LIMITED Appellant - and - THE DEPUTY MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, Monday, March 26, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Monday, March 26, 2001 REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20010327 Docket: A-535-99 Neutral citation: 2001 FCA 90 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE J.A. BETWEEN: XEROX CANADA LIMITED Appellant - and - THE DEPUTY MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Monday, March 26, 2001) EVANS J.A. As this Court held in Minister of National Revenue (Customs and Excise) v. Schrader Automotive Inc. (1999), 240 N.R. 381, the standard of review to be applied to the Canadian International Trade Tribunal's interpretation of provisions of the Customs Tariff is unreasonableness. We have not been persuaded that it was unreasonable for the Tribunal to conclude that the film rolls for use in facsimile machines were, as the Deputy Minister had found, "typewriter or similar ribbons" and not, as the appellant maintained, "parts of a facsimile machine". For the Tribunal to have taken into account the fact that the rolls were used up in a relatively short period of time and were discarded when the film was fully used was not unreasonable. Given the importance of the precise context of the Tribunal's interpretation of a tariff provision, other decisions of the Tribunal, and of United States courts, are of little assistance in demonstrating the unreasonableness of the Tribunal's conclusion in this case. For these reasons, the appeal will be dismissed with costs. "John M. Evans" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-535-99 STYLE OF CAUSE: XEROX CANADA LIMITED Appellant - and - THE DEPUTY MINISTER OF NATIONAL REVENUE Respondent DATE OF HEARING: MONDAY, MARCH 26, 2001 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Delivered at Toronto, Ontario on Monday, March 26, 2001 APPEARANCES: Dalton Albrecht For the Appellant Robert Mackinnon For the Respondent SOLICITORS OF RECORD: Fraser Milner Casgrain Barristers & Solicitors 1 First Canadian Place 100 King Street West Toronto, Ontario M5X 1B2 For the Appellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20010327 Docket: A-535-99 BETWEEN: XEROX CANADA LIMITED Appellant - and - THE DEPUTY MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT