Deputy Minister of National Revenue for Customs and Excise v. Research-Cottrell (Canada) Limited et al., [1968] S.C.R. 684 (1968)

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Deputy Minister of National Revenue for Customs and Excise v. Research-Cottrell (Canada) Limited et al., [1968] S.C.R. 684 (1968)

Supreme Court of Canada

Deputy Minister of National Revenue for Customs and Excise v. Research-Cottrell (Canada) Limited et al., [1968] S.C.R. 684

Date: 1968-04-29

The Deputy Minister of National Revenue for Customs and Excise Appellant;

and

Research-Cottrell (Canada) Limited and Joy Manufacturing Company (Canada) Limited Respondents.

1968: March 18, 19; 1968: April 29.

Present: Cartwright C.J. and Fauteux, Martland, Judson and Pigeon JJ.

ON APPEAL FROM THE EXCHEQUER COURT OF CANADA

Taxation-Customs and excise-Imported and domestic fabricated components assembled and erected into precipitators-Whether precipitators "manufactured" in Canada-Customs Tariff, R.S.C. 1952, c. 60, s. 11(1).

In 1961, the respondent company contracted to design, furnish and erect eight electrostatic precipitators at a mining company's plant in Copper Cliff, Ontario. It imported some of the components made in the U.S.A. and these together with other components made in Canada were assembled and erected on its behalf by a third party into precipitators at the plant in question. Alleging that the precipitators were manufactured in Canada, the respondent claimed a drawback of customs duties paid on the importation of the components made in U.S.A. and based its claim on s. 11(1) ...

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