See Also
Imperial Tobacco Division of Imasco Ltd. v. Deputy Minister of National Revenue (1986), 13 CER 13, aff'd (1988), 18 CER 10 (FCA)
Between the time that the applicant presented an import entry for the importation of tobacco at the Port of Montreal, and the time that the...
Canada Sugar Refining Co. Ltd. v. The Queen, [1898] AC 735 (PC)
Given that the Customs Tariff Act, 1894 provided that duty was payable when goods were imported into Canada, it followed that it was intended that...