BETWEEN:
CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC.
and
PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
Heard at Ottawa, Ontario, on December 9, 2009.
Judgment delivered from the Bench at Ottawa, Ontario, on December 9, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A.
Date: 20091209
Docket: A-516-08
Citation: 2009 FCA 366
CORAM: NOËL J.A.
NADON J.A.
TRUDEL J.A.
BETWEEN:
CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC.
Appellant
and
PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on December 9, 2009)
[1] We have not been persuaded that the Canadian International Trade Tribunal made any reviewable error when it concluded that the royalty component of the invoices sent to the appellant by Diesel U.S.A. Inc. constituted, within the meaning of subparagraph 48(5)(a)(iv) of the Customs Act, R.S.C. 1985, c.1 (2nd Supp), a condition of sale of the goods at issue.
[2] Accordingly, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-516-08
STYLE OF CAUSE: CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: December 9, 2009
REASONS FOR JUDGMENT OF THE COURT BY: NOËL, NADON, TRUDEL JJ.A.
DELIVERED FROM THE BENCH BY: NADON J.A.
APPEARANCES:
FOR THE APPELLANT
|
|
Mr. Philippe Lacasse |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
Montreal, QC |
FOR THE APPELLANT
|
Deputy Attorney General of Canada |
FOR THE RESPONDENT
|