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The Federal Court struck Husteelâs judicial review challenge to a CBSA normal value review, holding the decision was a non-justiciable preliminary step with no immediate legal effect.
The Tax Court correctly concluded delivery occurred in Canada because the customer obtained full and unrestricted possession and assumed all risk in Canada at the Vancouver airport, there was no implied contractual term requiring delivery outside Canada, and the supply was not zeroârated because the jewellery was not shipped to a destination outside Canada specified in a contract for carriage; accordingly the reassessments under the Excise Tax Act stood and the appeal was dismissed.
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The Supreme Court of Canada held that hockey gloves with mixed materials were properly classified as gloves, mittens or mitts under the Customs Tariff.
The court held that the appellant was a manufacturer within the meaning of s.23(1) of the Excise Tax Act because it produced and supplied grandfather clocks with essential components (mechanism and dial) and the remaining installation of pendulum and weights by the purchaser required minimal skill and effort, so the appellant was required to remit excise taxes.
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The Federal Court held that W.O. Stinson & Son Ltd. had to remit excise tax under the Excise Tax Act for heating oil diverted and sold for diesel use.
La Cour fĂ©dĂ©rale a accueilli lâappel et annulĂ© la dĂ©cision du Tribunal, concluant que les vĂ©hicules importĂ©s pour piĂšces nâĂ©taient plus des « vĂ©hicules » au sens de lâarticle 7.
The Supreme Court of Canada dismissed an appeal over disclosure of customs traveller information to the Employment Insurance Commission under a memorandum of understanding.
The Federal Court held that diesel fuel consumed en route in cross-border trucking was not âexportedâ under the Excise Tax Act, so the rebate and drawback appeals failed.
The Supreme Court held that, for Customs Act valuation, the relevant sale was the one to the importer and that the royalties and periodic payments were not dutiable on these facts.
The Tribunal's conclusion that the rolls are "typewriter or similar ribbons" was not unreasonable; accordingly the appeal is dismissed with costs.
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