Johns Manville International Inc. v. Minister of National Revenue (Customs and Excise), (2000) 258 N.R. 248 (FCA)
Judge | Linden, Rothstein and McDonald, JJ.A. |
Court | Federal Court of Appeal (Canada) |
Case Date | June 13, 2000 |
Jurisdiction | Canada (Federal) |
Citations | (2000), 258 N.R. 248 (FCA) |
Johns Manville Intl. Inc. v. MNR (2000), 258 N.R. 248 (FCA)
MLB headnote and full text
Temp. Cite: [2000] N.R. TBEd. JL.059
Johns Manville International Inc. (appellant) v. The Deputy Minister, National Revenue (respondent)
(A-226-99)
Indexed As: Johns Manville International Inc. v. Minister of National Revenue (Customs and Excise)
Federal Court of Appeal
Linden, Rothstein and McDonald, JJ.A.
June 13, 2000.
Summary:
The applicant applied for judicial review of a decision in which an official of Revenue Canada refused to disclose to the applicant certain information contained in the detailed adjustment statement about the assessment of anti-dumping duty imposed on goods exported by the applicant to Canada.
The Federal Court of Canada, Trial Division, in a decision reported at 171 F.T.R. 224, allowed the application to the extent that the respondent was ordered to consider the exercise of his discretion to disclose under s. 108(3) of the Customs Act. The applicant appealed. The respondent cross-appealed.
The Federal Court of Appeal dismissed the appeal. With respect to the respondent's cross-appeal, the court held that the trial judge erred in finding that s. 108(3) provided for disclosure of information to the applicant in this case. The court quashed the trial judge's order.
Customs - Topic 9645
Dumping and subsidies - Practice - Disclosure of information - Section 108(3) of the Customs Act provided, inter alia, that "[a]n officer may show any book, record, writing or other document obtained for the purposes of this Act or the Customs Tariff, or permit a copy thereof to be given, to the person by or on behalf of whom the book, record or writing or other document was provided" - The Federal Court of Appeal held that s. 108(3) did not authorize the disclosure of "information" which was originally supplied by the applicant and was contained in the Minister's detailed adjustment statement - There was no reference to "information" in s. 108(3) and the information in the detailed adjustment statement was not "a book, record, writing or other document" - See paragraph 2.
Statutes Noticed:
Customs Act, R.S.C. 1985 (2nd Supp.), c. 1, sect. 108(3) [para. 2].
Counsel:
Geoffrey C. Kubrick, for the appellant;
Anne M. Turley and Elizabeth Richards, for the respondent.
Solicitors of Record:
Flavell Kubrick & Lalonde, Ottawa, Ontario, for the appellant;
Morris Rosenberg, Deputy Attorney General of Canada, Ottawa, Ontario, for the respondent.
This appeal was heard on June 13, 2000, at Ottawa, Ontario, before Linden, Rothstein and McDonald, JJ.A., of the Federal Court of Appeal. The following judgment of the Court of Appeal was delivered orally by Rothstein, J.A., on the same date.
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