Canada Case Law

Best Buy Canada Ltd. v. Canada (Border Services Agency)

Court

Federal Court of Appeal

Danby governs the statutory issues of legislative interpretation and the Tribunal applied Danby without legal error; therefore the statutory appeal fails. The separate application for judicial review was needless because the issues could and should be addressed in the statutory appeal; accordingly both the appeal and the judicial review are dismissed and costs are ordered.

Source excerpt

• Tariff classification
• Standard of review
• Precedent and stare decisis
• Jurisdiction
• Procedural fairness
• Judicial economy

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Sun v. Canada (Attorney General)

Court

Federal Court

The Federal Court dismissed a judicial review of a Customs Act penalty on a diamond ring, finding the ministerial delegate’s decision reasonable and bias allegations unsupported.

• Customs contravention
• Penalties
• Ministerial review
• Procedural fairness
• Allegation of bias
• Costs

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Evans v. Canada (Public Safety and Emergency Preparedness)

Court

Federal Court

The Federal Court dismissed Nicholas Evans’s judicial review of a forfeiture decision under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

• Forfeiture of currency
• Cross-border currency reporting
• Procedural fairness
• Standard of review
• Admissibility of new evidence
• Currency-forfeiture

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Johnson v. The Queen

Court

Tax Court of Canada

Applicant failed to meet mandatory statutory time limits and failed to satisfy the statutory criteria in ETA s.305(5); CRA correspondence was not a notice of assessment, no valid timely appeal or extension was filed, and the rebate application was time‑barred under s.261(3); constitutional arguments do not relieve compliance with procedural requirements, therefore extension is refused and application dismissed.

Source excerpt

• Extension of time
• Statutory limitation periods
• Rebate application
• Section 87 indian act exemption
• Notice of objection
• Procedural jurisdiction

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BSH Home Appliances Ltd. v. Canada (Border Services Agency)

Court

Federal Court of Appeal

The Tribunal did not unreasonably apply ADA standards as relevant evidence submitted by the appellant; even if some ADA inferences were erroneous the goods failed an essential ADA standard (lower door height) and the Tribunal's decision was reasonable and within the range of acceptable outcomes, so the appeal on questions of law fails.

Source excerpt

• Tariff classification
• Statutory interpretation
• Standard of review
• Americans with disabilities act standards relevance

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Canada (Border Services Agency) v. Dorel Industries Inc.

Court

Federal Court of Appeal

The court held that, absent an advance ruling or evidence establishing entitlement to drawbacks, the decision-maker acted reasonably in seeking repayment under s.114 of the Customs Tariff Act; accordingly the Federal Court had no basis to intervene and the appeal was allowed.

Source excerpt

• Drawbacks
• Repayment
• Reasonableness review
• Advance ruling

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Issa v. Canada (Public Safety and Emergency Preparedness)

Court

Federal Court

Federal Court dismissed judicial review of a forfeiture decision, finding the applicant failed to show seized currency had a legitimate source.

• Section 29 discretion
• Currency reporting obligations
• Forfeiture
• Reasonableness review
• Onus of proof
• Judicial-review

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Andritz Hydro Canada Inc. v. Canada (Border Services Agency)

Court

Federal Court of Appeal

The CITT did not err in declining to consider the late-raised 'incorporated into' argument because the appellants failed to raise the issue in their pre-hearing or supplementary submissions, admission at final submissions would have been unfair and prejudicial to the respondent, and the tribunal's discretionary decision was not improper or arbitrary; therefore the appeal is dismissed.

Source excerpt

• Definition 'for use in' in customs tariff
• Admissibility of late arguments
• Discretion of administrative tribunal
• Pre-hearing submissions and procedure

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Gestion J.F.-Houle Inc v. Canada (Attorney General)

Court

Federal Court

The Federal Court held that Customs Tariff s. 118 applied after imported chicken was stolen before export, so the duty assessments stood and judicial review was dismissed.

• Customs tariff s.118
• Relief from duties
• Remission
• Standard of review
• Export condition
• Loss or theft of imported goods

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Canada (Attorney General) v. Savoie-Forgeot

Court

Federal Court of Appeal

Section 40 of the Health of Animals Regulations does not require CBSA to prove its officers provided a 'reasonable opportunity' to justify importation; the legal duty to declare and present animal by-products rests with the individual and importation is only complete where items are not declared and thus not made available for inspection; Tribunal's contrary interpretation was an error and its decision is quashed and remitted for redetermination applying this test.

Source excerpt

• Interpretation of statute
• Burden of proof
• Importation of goods
• Administrative penalties
• Duty to declare

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