AP-99-039 and AP-99-058
4 October 2002
AP-99-039 and AP-99-058
These appeals concern a notice of decision dated April 21, 1999, in which the respondent disallowed the appellant's objection in relation to federal sales tax that it claimed to have paid in error. The appellant argued that the respondent had overestimated the value of its sales of printed matter and, consequently, had overestimated the amount of tax owing.
HELD:
The appeals are dismissed. Given the evidentiary record, it was impossible for the Tribunal to establish that the amount owing was other than that determined by the respondent. In the Tribunal's view, the onus was upon the appellant to demonstrate a prima facie case for the validity of its claim to the remaining alleged overpayment of tax or some portion of it. The evidence presented by the appellant did not establish a prima facie case. Therefore, the
appeals are dismissed.
This document is available on the CITT web site at the following address:
http://www.citt.gc.ca/appeals/decision/ap99039e/ap99039e.htm