CUSTOMS AND EXCISE |
Customs Tariff |
Yamaha Motor Canada Ltd. v. Canada (Attorney General)
A-1-01
2002 FCA 34, Malone J.A.
24/1/02
4 pp.
Appeal from Canadian International Trade Tribunal's classification of all-terrain utility vehicles as "other motor vehicles principally designed for the transport of persons" instead of "other tractors" as claimed by appellant--Two types of all-terrain vehicles: recreational and utility--Latter have shaft drives, high-traction tires, four-wheel drive, towing capacity, trailer hitch, reverse gear, stiffer load-bearing suspensions, appliances such as blades, ploughs, 3-point hitches--Appellant argued such characteristics demonstrated constructed essentially for use as tractor for pushing, hauling--Explanatory Notes stating tractors meaning wheeled or track-laying vehicles constructed essentially for hauling or pushing--CITT found appellant failed to show goods in issue "constructed essentially for" pushing or hauling, use as tractor--Found utility ATVs could be used not only as tractors by also as recreational vehicles, although contain design features enabling them to push, haul (functions performed by tractors)--Appeal dismissed--Proper standard of review reasonableness--Utility ATV, while capable of pushing, hauling, also performing other functions beyond those normally associated with tractors--Because most of features of utility ATVs useful for other uses, not unreasonable for CITT to conclude not constructed "essentially" for hauling and pushing appliances or loads--CITT interpreted "constructed essentially" in Explanatory Notes as meaning "going to the essence" or raision d'être of vehicle--Such interpretation reasonable--Capacity to perform as tractor not necessitating conclusion vehicle constructed essentially for that purpose--CITT canvassed all evidence, interpreted legislation in manner which makes sense, reached decision open to it on evidence--Not unreasonable for CITT to conclude, in this context, "persons" included driver, even though elsewhere in Customs Tariff, Parliament expressly included driver when referring to transport of persons--Customs Tariff, S.C. 1997, c. 36.