Canada (Agence des Douanes et du Revenu) v. Artistic Ideas Inc., 2005 CAF 68 (2005)

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Canada (Agence des Douanes et du Revenu) v. Artistic Ideas Inc., 2005 CAF 68 (2005)

Date: 20050225

Docket: A-266-04

Citation: 2005 FCA 68

Ottawa, Ontario, February 25, 2005

CORAM: ROTHSTEIN J. A.

SEXTON J.A.

EVANS J. A.

BETWEEN:

CANADA CUSTOMS AND REVENUE AGENCY

Appellant

and

ARTISTIC IDEAS INC.

Respondent

Heard at Toronto, Ontario on February 14, 2005.

Judgment delivered at Ottawa, Ontario, on February 25, 2005.

REASONS FOR JUDGMENT BY: ROTHSTEIN J.A.

CONCURRED IN BY: SEXTON J.A.

EVANS J.A.

Date: 20050225

Docket: A-266-04

Citation: 2005 FCA 68

Ottawa, Ontario, February 25, 2005

CORAM: ROTHSTEIN J. A.

SEXTON J.A.

EVANS J. A.

BETWEEN:

CANADA CUSTOMS AND REVENUE AGENCY

Appellant

and...

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