Date: 20000927
Docket: A-81-99
CORAM: LÉTOURNEAU J.A.
ROTHSTEIN J.A.
McDONALD J.A.
BETWEEN:
BROTHER INTERNATIONAL (CANADA) LIMITED
Appellant
AND:
THE DEPUTY MINISTER OF NATIONAL REVENUE
Respondent
Heard at Ottawa, Ontario, Wednesday, September 27, 2000
Judgment delivered from the Bench at Ottawa, Ontario, Wednesday, September 27, 2000
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20000927
Docket: A-81-99
CORAM: LÉTOURNEAU J.A.
ROTHSTEIN J.A.
McDONALD J.A.
BETWEEN:
BROTHER INTERNATIONAL (CANADA) LIMITED
Appellant
AND:
THE DEPUTY MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario
on Wednesday, September 27, 2000)
LÉTOURNEAU J.A.
Notwithstanding the able arguments of Mr. Kelen, counsel for the appellant, we have not been convinced that the decision of the Canadian International Trade Tribunal is unreasonable in classifying the appellant's replacement cassettes for use in their P-touch Electronic Labelling System. The appeal will be dismissed with costs.
"Gilles Létourneau"
J.A.