Dairy Farmers Of Canada v. Canada (Minister of National Revenue), 2001 FCA 77

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 20^th day of March 2001

JUDGMENT delivered from the Bench at Ottawa, Ontario, the 20^th 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.