Law360 Canada ( April 30, 2018, 8:30 AM EDT) -- Appeal by U.S company from assessment of $32,582 export charges for softwood lumber. The Minister assessed the appellant on the grounds softwood lumber exported from B.C. to the U.S. was not exempt from charges under s. 11(1)(b) of the Softwood Lumber Products Export Charge Act. The appellant was a corporation resident in the U.S. that manufactured reclaimed softwood lumber products. The appellant purchased salvaged wood products in Canada and exported them to the U.S. for processing at its Montana facility. The products were comprised of building materials made from softwood lumber reclaimed during the demolition of buildings and structures in Canada. The appellant testified it was impossible to know where the wood was originally processed, so it chose Yukon, given its zero rate. The appellant argued export charges under SLPECA were premised on being able to determine the origin of wood, so when this could not be done, there was no charge. The respondent argued the appellant’s interpretation would frustrate the purpose of SLPECA and place Canada in a position of non-compliance with its obligations under the Softwood Lumber Agreement (SLA). SLPECA was enacted to satisfy Canada’s obligations under the SLA to impose an export charge. The appellant did not dispute the Minister’s calculation of the charges, only the applicability....