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Canada Case Law

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Customs law 2026 FC 533

He v. Canada (Attorney General)

The Federal Court dismissed Jing Jing He’s injunction motion, finding no serious issue or irreparable harm and awarding the Attorney General $500 in costs.

  • Seizure of goods
  • Forfeiture
  • Judicial review
  • Interlocutory injunction
  • Duty of care for seized property
  • Preservation of evidence
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Customs law 2024 FC 1632

Su v. Canada (Public Safety and Emergency Preparedness)

Statutory appeal dismissed after the Court found the plaintiff failed to declare two bottles of wine and was given a fair chance to complete his declaration.

  • Seizure of goods
  • Declaration of imported goods
  • Procedural fairness
  • Point of finality
  • Credibility of officers
  • Costs
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Customs law 2019 FCA 214

Hociung v. Canada (Public Safety and Emergency Preparedness)

The Federal Court erred in holding that a s.135 Customs Act action precludes joinder under Rules 101 and 106; the seized collector coins are ‘goods’ under s.12 of the Customs Act and required declaration irrespective of whether duties were payable; there was no reasonable apprehension of bias; Federal Court’s order dismissing the entire action is quashed in part and the matter is remitted for determination which remaining claims can be dismissed consistent with the finding of contravention of s.12.

  • Seizure of goods
  • Declaration obligations
  • Joinder of causes of action
  • Summary judgment
  • Reasonable apprehension of bias
  • Statutory interpretation
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Customs law 2019 FCA 4

Master Tech Inc. v. Canada (Public Safety and Emergency Preparedness)

The appeal is dismissed because the Federal Court correctly held that an order lifting a seizure under s.135 of the Customs Act does not authorize exportation without the required permits, the concession relied upon applied only to the state of affairs at the seizure date, and the court cannot grant relief tantamount to an export licence.

  • Seizure of goods
  • Removal from custody
  • Export licensing
  • Statutory interpretation
  • Costs
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Civil procedure 2011 BCSC 1234

381713 B.C. Ltd. v. Command Construction Ltd.

Appeal in a seizure dispute: 381713 B.C. Ltd. proved ownership of the boat on new evidence, but not the trailer, which remained Belco’s property.

  • Possession
  • Ownership
  • Seizure of goods
  • Third-party claim
  • Admission of new evidence on appeal
  • Costs
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Customs law 2004 FC 1134

Cantell v. Canada (Minister of National Revenue)

The Federal Court dismissed Mr. Cantell’s application to extend time to seek a ministerial decision under the Customs Act, finding the statutory criteria were not met.

  • Extension of time
  • Ministerial review
  • Seizure of goods
  • Bona fide intention
  • Jurisdiction to review penalties
  • Extension-of-time
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Tax law 2002 FCT 1116

Piccott (Re)

The Federal Court held it could not revisit the underlying tax assessments, but it could address enforcement. It found the seizure improper because no Federal Court writ had been obtained.

  • Certificate deemed judgment
  • Enforcement of tax certificates
  • Jurisdictional limits
  • Writ issuance requirement
  • Seizure of goods
  • Stay of enforcement
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Customs law 2001 FCT 106

Williams v. Canada (Minister of National Revenue)

Assessment of costs in a Customs Act dispute. The officer reduced several tariff items, partially allowed appraisal disbursements, and held the plaintiffs’ settlement offer did not meet Rule 420.

  • Seizure of goods
  • Valuation
  • Jurisdiction
  • Assessment of costs
  • Settlement offers (rule 420)
  • Disbursements
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Constitutional law (1919) 59 SCR 394

Martinello and Co. v. McCormick and Muggah

The Supreme Court of Canada held that Nova Scotia’s temperance legislation did not apply to liquor in the custody of the Crown as carrier on Dominion railway premises.

  • Crown immunity
  • Provincial statute interpretation
  • Temperance legislation
  • Seizure of goods
  • Carrier law
  • Intercolonial railway
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Practice and procedure (1918) 59 SCR 656

Richards v. Baker

The Supreme Court of Canada dismissed an appeal about a sheriff’s poundage after seizure and notice of an assignment for the benefit of creditors.

  • Seizure of goods
  • Sheriff's poundage
  • Assignment for benefit of creditors
  • Notice to sheriff
  • Withdrawal of seizure
  • Sheriff-poundage
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.