Docket: A-210-14
Citation: 2014 FCA 254
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CORAM:
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NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
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BETWEEN:
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UBISOFT CANADA INC.
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Appellant
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and
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PRESIDENT OF THE
CANADA BORDER SERVICES AGENCY
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Respondent
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Heard
at Montréal, Quebec, on November 3, 2014.
Judgment delivered from the bench at Montréal, Quebec, on November 3,
2014.
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REASONS FOR JUDGMENT OF THE COURT BY:
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NOËL
C.J.
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Docket: A-210-14
Citation: 2014 FCA 254
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CORAM:
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NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
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BETWEEN:
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UBISOFT CANADA INC.
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Appellant
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and
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PRESIDENT OF THE
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CANADA BORDER SERVICES AGENCY
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Respondent
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REASONS FOR JUDGMENT OF
THE COURT
(Delivered from the bench at Montréal, Quebec, on November 3, 2014.)
NOËL C.J.
[1]
Applying the standard of reasonableness, the
appellant was unable to establish that the Tribunal erred in concluding as it
did.
[2]
We would simply like to emphasize that the
argument that the “educational material” purpose of the bundle determines its essential
character for the purposes of Explanatory Note VIII to Rule 3(b)
is entirely without merit.
[3]
We would add that Note 3 to Chapter 99 clearly allowed
the Tribunal to consider only the guitar in order to determine whether the
bundle could be classified under tariff item No. 9948.00.00 (video games).
[4]
The appeal will be dismissed with costs.
“Marc Noël”
Certified true translation
Erich Klein
FEDERAL COURT OF APPEAL
SOLICITORS
OF RECORD
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DOCKET:
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A-210-14
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STYLE OF CAUSE:
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UBISOFT CANADA
INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
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PLACE OF HEARING:
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Montréal, Quebec
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DATE OF HEARING:
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november 3, 2014
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REASONS FOR JUDGMENT
OF THE COURT BY:
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NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
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DELIVERED
FROM THE BENCH BY:
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NOËL C.J.
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APPEARANCES:
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Jean-Marc Clément
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FOR THE appellant
UBISOFT CANADA INC.
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Lune Arpin
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FOR THE respondent
PRESIDENT OF THE CANADA BORDER SERVICES
AGENCY
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SOLICITORS OF RECORD:
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BCF LLP
Montréal, Quebec
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FOR THE appellant
UBISOFT CANADA INC.
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William F. Pentney
Deputy Attorney General of Canada
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FOR THE respondent
PRESIDENT OF THE CANADA BORDER SERVICES
AGENCY
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