Canada (Agence des douanes et du revenu) v. Gl&V / Black Clawson-Kennedy Pulp and Paper Machine Group Inc., 2002 CAF 43 (2002)

Extract

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Canada (Agence des douanes et du revenu) v. Gl&V / Black Clawson-Kennedy Pulp and Paper Machine Group Inc., 2002 CAF 43 (2002)

Date: 20020130

Docket: A-806-00

Neutral citation: 2002 FCA 43

CORAM: STONE J.A.

DÉCARY J.A.

EVANS J.A.

BETWEEN:

THE COMMISSIONER FOR THE CANADA CUSTOMS AND REVENUE

AGENCY FORMERLY KNOWN

AS THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISE

Appellant

and

GL & V / BLACK CLAWSON-KENNEDY

PULP AND PAPER MACHINE GROUP INC.

Respondent

Heard at Ottawa, Ontario, on January 30, 2002.

Judgment delivered from the Bench at Ottawa, Ontario, on January 30, 2002.

REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.

Date: 20020130

Docket: A-806-...

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