3 December 1999

CTR 3496, 2703319 Canada Inc. et al v the Deputy Minister of National Revenue

At issue in this appeal on a "question of law" from a decision of the Canadian International Trade Tribunal was (i) the appropriate standard to be applied in reviewing the Tribunal's decision, and (ii) whether by the application of that standard the Court should interfere with the merits of the decision. The issue before the Tribunal was whether imports of women's shoes originating in the People's Republic of China properly attracted an assessment of anti-dumping duty because they were not "sandals".

Appeal dismissed.