Case information

None.

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

Taxation – Customs and excise – Legislation – Interpretation – Administrative law – Appeals – Standard of review – Stare decisis – Maritime law – Shipping – Whether Federal Court of Appeal should be freed of doctrine that it will not overrule a previous decision unless it is manifestly wrong – Whether doctrine inconsistent with other appellate courts – Whether doctrine forces Federal Court of Appeal to abdicate corrective role – Whether doctrine perpetuates errors – Whether categories of judicial review should be dissolved – Whether there is a documentary requirement to obtain General Preferential Tariff relief?

ContainerWest Manufacturing Ltd. purchased steel shipping containers from a vendor in China and shipped them to Canada. It did not obtain shipping documents for the containers. It claimed entitlement to General Preferential Tariff treatment under the Customs Tariff, S.C. 1997, c. 36, and the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations, S.O.R./2013-165. Canada Border Services Agency determined that the containers were not entitled to General Preferential Tariff treatment. ContainerWest requested a re-determination. Canada Border Services Agency affirmed its decision. The Canadian International Trade Tribunal dismissed an appeal, holding that entitlement to General Preferential Tariff treatment is conditional on direct shipment on a through bill of lading and ContainerWest did not obtain a through bill of lading. ContainerWest appealed to the Federal Court of Appeal. The Federal Court of Appeal applied a reasonableness standard of review and dismissed the appeal.