"This is the city. They call it the steel city. I tell you, mister, it's a tough part of the country where people put in a good day's work, every day. I work here. I carry a license, a Broker's license. I'm Joe Saturday."

Ladies and Gentlemen, the story you are about to read is true. The names have been changed to protect the innocent.

"It is Wednesday. The skies are partly cloudy with winds at 15 mph; the temperature is minus 2 degrees. I am travelling southeast across the Burlington Skyway Bridge on the QEW. At 8:47 AM I met with Jim Dandy, the general manager of Acme Grommet Company. He told me to begin the investigation. My team of keen investigators begins to review the files. We want just the facts."

"We disagree with the tariff classification and believe that too much duty was paid. Upon review of the information, we recommend that an appeal be filed. It is!"

"The appeal is declined at the first level of the Official Ministry. Determined, we pursue our case to the second level of the Official Ministry. Declined again!"

"I am not discouraged, I know we are right. The Official Ministry loses at least 50% of such appeals. It is necessary to have the Officials look closely at our case. We have to get their attention. We persist in our communications to higher ranks of the Ministry. A deputy official is contacted, a meeting arranged. 'It is not normal for us to deal with appeals in this manner', they say. Listen mister, I'm doing my job, you do yours, I tell him. He knows we are right."

"Upon reviewing the documentation and seeing our logic, the Officials begin to backtrack on their initial arguments. By Joe, we have cracked the case."

"It's 11:00 AM. The skies are sunny and clear with light breezy winds. I'm travelling eastbound on Highway 403. I left Acme Grommet Co. at 10:47 AM. I explained the facts and just the facts."

"The Official Ministry declared that the original tariff classification was incorrect. They concluded that Acme Grommet Co. was entitled to a refund of duties paid totalling $123,184 including interest."

Jim Dandy, upon hearing the good news stated, 'that's just jim dandy'.

"For me, it's just another happy client. I'm Joe Saturday, this is the city, I work here, I carry a license, a Broker's license. I'm off to another case."