- Parties: The appellant was Michaels of Canada, ULC. The respondent was the Attorney General of Canada.

- Subject Matter: A motion judge of the Federal Court struck out the appellant’s notice of application. The motion judge found that the court lacked jurisdiction to hear the application or to judicially review a final report issued by the Canada Border Services Agency (CBSA) in the context of the Customs Act, 1985. Alternatively, the motion judge found that the doctrine of exhaustion barred the application.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The judge did not err in determining that the administrative review system ousted the Federal Court’s jurisdiction, the appeal court held. The motion judge did not err in determining that the application was premature due to its failure to avail itself of the multiple levels of administrative review, the appeal court explained. An administrative decision-maker like the CBSA president or the Canadian International Trade Tribunal could address and determine the issues raised by the appellant, the appeal court said. The motion judge identified the correct legal test applicable to a motion to strike and applied the relevant jurisprudence, the appeal court added.

- Date: The hearing was set on Dec. 14, 2023. The court released its decision on Dec. 14, 2023.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: The court awarded costs to the respondent in the all-inclusive amount of $4,000.