Deputy M.N.R., Customs and Excise v. Reebok Canada
A-216-94
Isaac C.J.
13/2/95
6 pp.
Appeal from order granting leave to appeal Canadian International Trade Tribunal decision after expiration of prescribed 90-day appeal period-Appellant filing notice of appeal of order within prescribed period for appeal of final order but after prescribed period for interlocutory order -- Issue whether order under appeal final or interlocutory -- Legal effect of order determinative: order final where it determines substantive rights asserted by one party against another in litigation, otherwise order interlocutory (Kealey v. Canada (1991), 139 N.R. 189 (F.C.A.)) -- Order under appeal clearly interlocutory as not determining any substantive rights of parties but rather merely enabling appellant to come to Court to have its substantive rights determined at hearing of appeal -- As notice not filed within period prescribed for appeal of interlocutory order, Court without jurisdiction to decide it.