Deputy M.N.R., Customs and Excise v. White
T-2332-93
Rothstein J.
10/3/95
4 pp.
Appeal from decision of Canadian International Trade Tribunal (CITT) finding respondent not liable for payment of duty, sales tax and excise tax on car imported into Canada upon entry as permanent resident on July 27, 1990 -- CITT concluding respondent arrived in Canada as settler on July 27, 1990 under definition of "Settler" for the Purpose of Tariff Item No. 9807.00.00 Regulations -- Person already in Canada on temporary basis can form intention to establish permanent residence in Canada when person begins process of applying for permanent residency within country or sometime thereafter, but before permanent resident status granted -- Intention to become permanent resident may be formed before individual's right to remain finalized -- Application for permanent residency evidence going to person's intention, but not conclusive of intention -- No conclusive evidence respondent formed intention before July 27, 1990 -- Finding respondent formed intention on July 27, 1990 open to CITT on basis of material before it -- Conclusion not to be disturbed -- Appeal dismissed -- Definition of "Settler" for the Purpose of Tariff Item No. 9807.00.00 Regulations, SOR/90-226, s. 2.