Appeal Nos. AP-97-086 to AP-97-090
15 March 2002
Appeal Nos. AP-97-086 to AP-97-090
These are appeals, pursuant to section 81.19 of the Excise Tax Act, from determinations made by the Minister of National Revenue, rejecting applications for refunds made under section 68 of the Excise Tax Act with respect to excise tax imposed on fuel oil consumed in integrated heat production systems. The first issue in these appeals is whether, as end users of the fuel oil, the appellants are eligible to apply for refunds pursuant to section 68 of the Excise Tax Act. Should the appellants be eligible to apply for refunds, the second issue is whether the fuel oil falls within the definition of "diesel fuel" found in section 2 of the Excise Tax Act.
HELD:
The appeals are dismissed. At the outset, the appellants filed a notice of motion for an order of the Tribunal, allowing Shell Canada Ltd. and Imperial Oil Ltd. to be added as parties to these appeals in order to address the issue of whether the appellants are eligible to apply for the refunds. The appellants submitted that, should the Tribunal dismiss the motion, these appeals should not be heard on the merits, since they agree with the respondent's argument that, as end users of the fuel oil, they are not legally eligible to apply for the refunds. Although the respondent's administrative policy led the end users to file the refund claims, the Tribunal does not have jurisdiction pursuant to the Excise Tax Act to add parties to these appeals. The Tribunal dismissed the motion.
This document is available on the CITT web site at the following address:
http://www.citt-tcce.gc.ca/appeals/decision/ap97086e/ap97086e.htm