Deputy M.N.R. v. Harbour Sales ( Windsor ) Inc.
95-T-5
Noël J.
2/2/95
3 pp.
Application for leave to appeal CITT decision -- Applicant not establishing arguable ground on which appeal might succeed -- No basis for argument Tribunal erred in failing to read into Customs Act, s. 48 residency requirement -- Residency concept totally foreign to determination of value for duty -- Neither referred to explicitly nor read into Act by implication -- S. 48 referring to establishment of transaction value by reference to goods "sold for export to Canada" -- Nothing preventing goods from being "sold for export to Canada" to purchaser not residing in Canada -- S. 164(1)(e) regulation-making power specifically envisaging occurrence -- Finding respondent purchaser of goods "sold for export into Canada" finding of fact not subject of appeal -- Revenue Canada's policy preference to assert claim for value on subsequent transaction of no assistance in face of statute clearly and unambiguously allowing different result -- Tariff Board's recommendations clearly announcing situs of purchaser not condition precedent to qualification of transaction for purposes of determining value for duty -- Application dismissed -- Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, ss. 48, 164(1)(e).