Case information

Taxation — Customs and excise — Procedure — Administrative law — Boards and tribunals —Jurisdiction — Akwesasne Residents Remission Order granting remission of duties on goods acquired in the United States and imported into Canada by Akwesasne residents in specified circumstances, provided that goods are reported at Cornwall customs office at time of importation — Applicant importing and reporting goods at Windsor customs office — Canadian Border Services Agency (CBSA) issuing detailed assessment statements for payment of duties on imported goods — Whether CBSA acted without jurisdiction, failed to observe procedural fairness, and erred in law by issuing detailed assessment statements — Akwesasne Residents Remission Order, SOR/91-412, ss. 5, 8.

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Subject to certain conditions, s. 5 of the Akwesasne Residents Remission Order, SOR/91-412 grants remission of the duties paid or payable in respect of certain goods that are imported into Canada by the owner or operator of a duly authorized community store for the purpose of sale to Akwesasne residents for their personal use.

The CBSA issued detailed assessment statements for the payment of duties on goods imported by applicant Loran Thompson d.b.a Native Foods (hereafter, “Mr. Thompson”), on the basis that he had not complied with the conditions set out in the Akwesasne Residents Remission Order. Mr. Thompson’s application for judicial review before the Federal Court, and his appeal before the Canadian International Trade Tribunal, were dismissed.