RONA INC. Appellant v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY, 2019 FCA 284

Date: 20191114 Docket: A-76-19 Citation: 2019 FCA 284 CORAM: NADON J.A. RENNIE J.A. RIVOALEN J.A. BETWEEN: RONA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Ottawa, Ontario, on November 14, 2019. Judgment delivered from the Bench at Ottawa, Ontario, on November 14, 2019. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20191114 Docket: A-76-19 Citation: 2019 FCA 284 CORAM: NADON J.A. RENNIE J.A. RIVOALEN J.A. BETWEEN: RONA 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 November 14, 2019). NADON J.A. [ 1 ] Notwithstanding Mr. Kaylor’s strong arguments to the contrary, we have not been persuaded that there is any basis to intervene. [ 2 ] More particularly, we are satisfied that the Canadian International Trade Tribunal made no error in respect of its understanding and application of Rule 1 of the General Rules for the

Interpretation of the Harmonized System set out in the

schedule of the Customs Tariff , S.C. 1997, c. 36 . [ 3 ] Accordingly, the appeal shall be dismissed with costs. "M. Nadon"

J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-76-19 STYLE OF CAUSE: RONA INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 14, 2019 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. RENNIE J.A. RIVOALEN J.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES : Michael Kaylor FOR THE APPELLANT Ludovic Sirois For The Respondent SOLICITORS OF RECORD : Lapointe Rosenstein Marchand Mélançon, L.L.P. Montréal, Quebec FOR THE APPELLANT Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario For The Respondent