UBISOFT CANADA INC. Appellant v. PRESIDENT OF THE, 2014 FCA 254
Opinion
Date: 20141103 Docket: A-210-14 Citation: 2014 FCA 254 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: UBISOFT CANADA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec, on November 3, 2014. Judgment delivered from the bench at Montréal, Quebec, on November 3, 2014. REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. Date: 20141103 Docket: A-210-14 Citation: 2014 FCA 254 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: UBISOFT CANADA 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 November 3, 2014.) NOËL C.J. [ 1 ] Applying the standard of reasonableness, the appellant was unable to establish that the Tribunal erred in concluding as it did. [ 2 ] We would simply like to emphasize that the argument that the “educational material” purpose of the bundle determines its essential character for the purposes of Explanatory Note VIII to Rule 3(
b) is entirely without merit. [ 3 ] We would add that Note 3 to
Chapter 99 clearly allowed the Tribunal to consider only the guitar in order to determine whether the bundle could be classified under tariff item No. 9948.00.00 (video games). [ 4 ] The appeal will be dismissed with costs. “Marc Noël” Chief Justice
Certified true translation Erich Klein FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-210-14 STYLE OF CAUSE: UBISOFT CANADA INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: november 3, 2014 REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. DELIVERED FROM THE BENCH BY : NOËL C.J. APPEARANCES : Jean-Marc Clément FOR THE appellant UBISOFT CANADA INC. Lune Arpin FOR THE respondent PRESIDENT OF THE CANADA BORDER SERVICES AGENCY SOLICITORS OF RECORD : BCF LLP Montréal, Quebec FOR THE appellant UBISOFT CANADA INC. William F.
Pentney Deputy Attorney General of Canada FOR THE respondent PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
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