Dairy Farmers Of Canada v. Canada (Minister of National Revenue)

Dairy Farmers Of Canada v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2001-03-20
Neutral citation
2001 FCA 77
File numbers
A-396-99
Decision Content
Date: 20010320
Docket: A-396-99
Neutral citation: 2001 FCA 77
CORAM: STRAYER J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
Dairy Farmers of Canada, Dairy Farmers of Ontario, Fédération des Producteurs de Lait du Québec, Alberta Milk Producers' Society, Manitoba Milk Producers, New Brunswick Milk Marketing Board, Nova Scotia Milk Producers Association, P.E.I. Milk Marketing Board, Canadian Dairy Network, Mainland Dairymen's Associations, P.E.I. Dairy Producers Association, Agrifoods International Cooperative Ltd., Gay Lea Foods Co-operative Limited, B.C. Dairy Foundation, Newfoundland and Labrador Milk Marketing Board, Saskatchewan Dairy Foundation, and B.C. Milk Producers Association.
Appellants
- and -
The Deputy Minister of National Revenue, International Dairy Ingredients Inc., National Dairy Council of Canada, David Chapman's Ice Cream Limited, Good Humor-Breyers, Division of Unilever Canada Limited, International Dairy Foods Association and Le Ministère de L'agriculture, des Pêcheries et de L'alimentation
Respondents
Heard at Ottawa, Ontario, Tuesday, the 20th day of March 2001
JUDGMENT delivered from the Bench at Ottawa, Ontario, the 20th day of March 2001
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20010320
Docket: A-396-99
Neutral citation: 2001 FCA 77
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
Dairy Farmers of Canada, Dairy Farmers of Ontario, Fédération des Producteurs de Lait du Québec, Alberta Milk Producers' Society, Manitoba Milk Producers, New Brunswick Milk Marketing Board, Nova Scotia Milk Producers Association, P.E.I. Milk Marketing Board, Canadian Dairy Network, Mainland Dairymen's Associations, P.E.I. Dairy Producers Association, Agrifoods International Cooperative Ltd., Gay Lea Foods Co-operative Limited, B.C. Dairy Foundation, Newfoundland and Labrador Milk Marketing Board, Saskatchewan Dairy Foundation, and B.C. Milk Producers Association.
Appellants
- and -
The Deputy Minister of National Revenue, International Dairy Ingredients Inc., National Dairy Council of Canada, David Chapman's Ice Cream Limited, Good Humor-Breyers, Division of Unilever Canada Limited, International Dairy Foods Association and Le Ministère de L'agriculture, des Pêcheries et de L'alimentation
Respondents
REASONS FOR JUDGMENT
(Delivered from the Bench at Ottawa, Ontario,
on Tuesday, March 20, 2001)
SHARLOW J.A.
[ 1 ] We have not been persuaded that the decision of the Canadian International Trade Tribunal as to the classification of the products in question was unreasonable.
[ 2 ] Nor are we persuaded that the Tribunal erred in concluding that in a proceeding under section 70 of the Customs Act, the Tribunal may issue an order, finding or declaration that has the same force and effect as a decision in an appeal taken under section 67.
[ 3 ] For these reasons, this appeal will be dismissed.
Karen R. Sharlow
J.A.