CUSTOMS AND EXCISE |
Customs Act |
1185740 Ontario Ltd. v. M.N.R.
A-354-00
2001 FCA 193, Desjardins J.A.
12/6/01
16 pp.
Appeal from Motions Judge's decision ([2000] F.C.J. No. 541 (C.A.) (QL)) dismissing application for judicial review of MNR's decision restricting licence to operate duty-free shop at Ambassador Bridge in Windsor, Ontario--Restriction prohibiting proposed sale of duty- and tax-free fuel--Appellant claiming no statutory authority for MNR to decide as did and that Motions Judge erred in not recognizing breach of duty of procedural fairness and that doctrine of reasonable expectation applied--Appeal dismissed--Motions Judge's reason on first point complete answer: Duty Free Shop Regulations, s. 7(1) authorizing Minister to amend licences not ultra vires Customs Act, s. 30--Furthermore, Minister's authority to issue and amend licences not depending solely on Regulations, s. 7(1) as conferred directly by Customs Act, s. 24--As to duty of procedural fairness, Baker v. Canada (Minister of Citizenship and Immigration), [1999] 2 S.C.R. 817 applied--Majority of factors identified in Baker militate in favour of relaxed requirements under duty: policy decision involving exercise of considerable discretion and consideration of multiple factors; process not resembling judicial proceeding; effect of decision on interested parties purely economic; consultative process generous--Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, ss. 24 (as am. by S.C. 1993, c. 25, s. 72; 1995, c. 41, s. 6), 30 (as am. by S.C. 1993, c. 25, s. 73; 1995, c. 41, s. 7)--Duty Free Shop Regulations, SOR/86-1072, s. 7.