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