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.