Words and Phrases - "refrigerator"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82

Summary Under
Tax Topics - Statutory Interpretation - Ordinary Meaning
rebuttable presumption that the ordinary meaning of a word should prevail over its industry meaning

After noting that the ordinary meaning of refrigerator did not require that the device be used for the storage of food, 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” (para 7), stating (at para. 20):

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.

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Words and Phrases
refrigerator
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - Customs Tariff Schedule - Chapter 84 - Tariff Item 84.18 ordinary meaning of refrigerator (which did not require storage of food) prevailed over industry meaning, so as to encompass wine coolers 172