Danby Products – Federal Court of Appeal applies a rebuttable presumption that the ordinary meaning of a word should prevail over its industry meaning

Locke JA rejected a taxpayer submission that a wine cooler was not a refrigerator notwithstanding that there was “no dispute … that the industry does not treat wine coolers as refrigerators,” stating:

I do not wish to suggest that the ordinary meaning of a term should always apply even where it has a meaning in the industry. But there is a presumption to that effect, and that presumption is not rebutted by the mere fact that the industry meaning of the term in question differs from the ordinary meaning.

­­­­­­­­­­­­­Neal Armstrong. Summaries of Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82 under Customs Tariff Act, Customs Tariff Schedule, Chapter 84, Tariff Item 84.18 and Statutory Interpretation – Ordinary meaning.