Section 11
Cases
Canada (Attorney General) v. Best Buy Canada Ltd., 2019 FCA 20
Best Buy Canada Ltd appealed the decision of the Canadian International Trade Tribunal (the Tribunal) that certain floor stands for flat-panel...
Words and Phrases
regard shall be hadSection 89
Subsection 89(1)
Paragraph 89(1)(a)
Cases
KIK Custom Products Inc v. Canada (Border Services Agency), 2020 FC 462
The applicant (“KIK”) was an Ontario-based company that imported empty, pre-labeled plastic containers from outside North America and then...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | follow-up correspondence of the taxpayer’s accounting firm resulted in the transformation of a reversible CBSA decision into a reasonable one | 191 |
Schedules
Customs Tariff Schedule
Chapter 84
Tariff Item 84.18
Cases
Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82
The appellant (Danby) appealed the CITT finding that wine coolers, which were indisputably “Refrigerators, freezers and other refrigerating or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Ordinary Meaning | rebuttable presumption that the ordinary meaning of a word should prevail over its industry meaning | 122 |
General Rules for the Interpretation of the Harmonized System
Rule 2
Rule 2(b)
Cases
Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 S.C.R. 80
Igloo Vikski imported ice hockey goaltender gloves, which were composed of various types of textiles and plastics, bound together by stitching,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | an “includes” definition could reasonably be viewed as being limited by the listed items | 208 |
| Tax Topics - Treaties | narrower range of interpretations where implementing a Convention | 85 |