KVERNELAND GROUP NORTH AMERICA INC. Appellant v. PRESIDENT OF THE, 2011 FCA 109

Federal Court of Appeal Cour d'appel fédérale Federal Court of Appeal Cour d'appel fédérale Date: 20110321 Docket: A-194-10 Citation: 2011 FCA 109 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A. BETWEEN: KVERNELAND GROUP NORTH AMERICA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec , on March 21, 2011. Judgment delivered from the Bench at Montréal, Quebec , on March 21, 2011. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20110321 Docket: A-194-10 Citation: 2011 FCA 109 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A.

BETWEEN: KVERNELAND GROUP NORTH AMERICA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal , Quebec, on March 21, 2011) NOËL J.A. [ 1 ] We can see no error in the decision of the Canadian International Trade Tribunal which found that the appellant​s hay bale wrappers did not qualify for the benefits of tariff item No. 9903.00.00. [ 2 ] The appeal will be dismissed with costs. ​Marc Noël​ J.A.

FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-194-10 STYLE OF CAUSE: KVERNELAND GROUP NORTH AMERICA INC. v PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 21, 2011 REASONS FOR JUDGMENT OF THE COURT BY: NOËL, J.A.

NADON J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES : Michael Kaylor FOR THE APPELLANT Andrew Gibbs Maude Breton-Voyer FOR THE RESPONDENT SOLICITORS OF RECORD : Lapointe Rosenstein Marchand Melançon Montréal, Quebec FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT