A & R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness)
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A & R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness) Court (s) Database Federal Court of Appeal Decisions Date 2010-02-04 Neutral citation 2010 FCA 39 File numbers A-30-09 Decision Content Date: 20100204 Docket: A-30-09 Citation: 2010 FCA 39 CORAM: NADON J.A. EVANS J.A. STRATAS J.A. BETWEEN: A & R DRESS CO. INC. Appellant and THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent Heard at Montreal, Quebec, on February 4, 2010. Judgment delivered from the Bench at Montreal, Quebec, on February 4, 2010. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20100204 Docket: A-30-09 Citation: 2010 FCA 39 CORAM: NADON J.A. EVANS J.A. STRATAS J.A. BETWEEN: A & R DRESS CO. INC. Appellant and THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montreal, Quebec, on February 4, 2010) NADON J.A. [1] Notwithstanding Mr. Kaylor’s forceful arguments, we are all agreed, substantially for the reasons given by Mr. Justice de Montigny at paragraphs 35 and following of his Reasons, that the leftover material, being scrap or waste, cannot be reasonably found to be “obsolete or surplus goods” within the meaning of sections 109 and 110 of the Customs Tariff, S.C. 1997, c. 36. [2] As a result, the appeal will be dismissed with costs. "M. Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-30-09 STYL…
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A & R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness) Court (s) Database Federal Court of Appeal Decisions Date 2010-02-04 Neutral citation 2010 FCA 39 File numbers A-30-09 Decision Content Date: 20100204 Docket: A-30-09 Citation: 2010 FCA 39 CORAM: NADON J.A. EVANS J.A. STRATAS J.A. BETWEEN: A & R DRESS CO. INC. Appellant and THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent Heard at Montreal, Quebec, on February 4, 2010. Judgment delivered from the Bench at Montreal, Quebec, on February 4, 2010. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20100204 Docket: A-30-09 Citation: 2010 FCA 39 CORAM: NADON J.A. EVANS J.A. STRATAS J.A. BETWEEN: A & R DRESS CO. INC. Appellant and THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montreal, Quebec, on February 4, 2010) NADON J.A. [1] Notwithstanding Mr. Kaylor’s forceful arguments, we are all agreed, substantially for the reasons given by Mr. Justice de Montigny at paragraphs 35 and following of his Reasons, that the leftover material, being scrap or waste, cannot be reasonably found to be “obsolete or surplus goods” within the meaning of sections 109 and 110 of the Customs Tariff, S.C. 1997, c. 36. [2] As a result, the appeal will be dismissed with costs. "M. Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-30-09 STYLE OF CAUSE: A & R DRESS CO. INC. v. MPSEP PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: February 4, 2010 REASONS FOR JUDGMENT OF THE COURT BY: NADON, EVANS, STRATAS JJ.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Michael Kaylor FOR THE APPELLANT Jacques Savary FOR THE RESPONDENT SOLICITORS OF RECORD: Lapointe Rosenstein L.L.P. Montreal, Quebec FOR THE APPELLANT John H. Sims, Q.C., Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca
Quebec (Attorney General) v A
[2013] 1 SCR 61