Regardless of Canada's specific argument on this issue, I wish to emphasize that factors unrelated to an assessment of the shortest period of time possible for a Member to implement, within its legal system, the recommendations and rulings of the DSB in a particular case are irrelevant to determining the “reasonable period of time” under Article 21.3（c） of the DSU. While it might be more convenient for Canada to implement the DSB's recommendations in this case on the same timeline as it has planned for the reform of its customs administration regime, this factor is not relevant in determining the “shortest period possible” within Canada's legal system for implementation of the DSB's recommendations. As noted by the Arbitrator in Canada - Pharmaceutical Patents, the determination of the “reasonable period of time” for implementation must be a legal judgment based on an examination of relevant legal requirements.