The Complainant owns the MS Canada trademark. The Registrant is using the website as a parked website, and offered to sell the Domain Name to the Complainant for an amount that must exceed $20,000.00.
The Panel found that the Domain Name was registered in bad faith because the Registrant failed to provide any evidence that it was intending to use the Domain Name for a business "Merchant Services of Canada", and made a large financial demand offering to sell the Domain Name.
You can read the decision here.
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