Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Special Import Measures Act

Version of section 94 from 2005-12-12 to 2024-02-06:

Marginal note:Ruling binding

 A ruling given by the Tribunal on the question of who is the importer in Canada of any goods imported or to be imported into Canada is binding on the President, and on every person employed by the Canada Border Services Agency in the administration or enforcement of this Act, with respect to the particular goods in relation to which the ruling is given, unless the Tribunal is fraudulently misled or, in the case only of goods to be imported into Canada, material facts that are not available to the President at the time the Tribunal gives its ruling come to the President’s attention after it is given.

  • R.S., 1985, c. S-15, s. 94
  • 1999, c. 17, s. 182
  • 2005, c. 38, s. 133

Date modified: