Date: 20000927

Docket: A-81-99

CORAM:      LÉTOURNEAU J.A.

         ROTHSTEIN J.A.

         McDONALD J.A.         

BETWEEN:

     BROTHER INTERNATIONAL (CANADA) LIMITED

     Appellant

AND:

     THE DEPUTY MINISTER OF NATIONAL REVENUE

     Respondent

     Heard at Ottawa, Ontario, Wednesday, September 27, 2000

     Judgment delivered from the Bench at Ottawa, Ontario, Wednesday, September 27, 2000

REASONS FOR JUDGMENT OF THE COURT BY:      LÉTOURNEAU J.A.

Date: 20000927

Docket: A-81-99

CORAM:      LÉTOURNEAU J.A.

         ROTHSTEIN J.A.

         McDONALD J.A.

BETWEEN:

     BROTHER INTERNATIONAL (CANADA) LIMITED

     Appellant

AND:

     THE DEPUTY MINISTER OF NATIONAL REVENUE

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Ottawa, Ontario

     on Wednesday, September 27, 2000)

LÉTOURNEAU J.A.

Notwithstanding the able arguments of Mr. Kelen, counsel for the appellant, we have not been convinced that the decision of the Canadian International Trade Tribunal is unreasonable in classifying the appellant's replacement cassettes for use in their P-touch Electronic Labelling System. The appeal will be dismissed with costs.

     "Gilles Létourneau"

     J.A.