Background:

• Remington Sales Co. appealed the re-determination of anti-dumping duties made by the President of the CBSA.
• The case revolved around the calculation of export prices for goods imported into Canada under the Special Import Measures Act (SIMA).

Key Issues:

• Whether the CBSA’s method for determining the reliability of export prices, particularly in cases of sales between associated persons, was appropriate.
• The proper interpretation of paragraph 25(1)(d) of SIMA in the context of calculating export prices.

Court’s Analysis and Decision:

• The Federal Court of Appeal found that the CBSA’s President did not solely rely on a mathematical formula to determine the reliability of the export price, but also considered other relevant factors.
• The court upheld the President’s method of comparing the export prices calculated under sections 24 and 25 of SIMA to test the reliability of the section 24 export price.
• The court agreed with the CBSA’s approach of excluding the price of services from the goods’ export price if such services were separately identified in the contract and did not contribute to the goods' value.

Outcome:

• The Federal Court of Appeal dismissed Remington’s appeal and allowed the cross-appeals by the President of the CBSA and Hitachi Energy Canada Inc.
• The court confirmed the re-determination of the anti-dumping duties and upheld the methodology used by the President of the CBSA in calculating the export price of the goods under SIMA.
• No amounts specified for costs awarded to successful parties, President and Hitachi in relation to Remington’s appeal and the cross-appeal in relation to that appeal.