Appeal No. AP2001-005

November 15, 2002

15 November 2002

Appeal No. AP2001-005

This is an appeal under section 81.19 of the Excise Tax Act of an assessment of the Minister of National Revenue dated December 24, 1996, of a sales tax inventory rebate payment in respect of various furniture frames and cigarette lighter vending machines. On February 18, 1991, the appellant submitted an application for federal sales tax inventory rebate on tax-paid goods held in inventory. On December 24, 1996, after conducting an audit for the period from January 1 to June 30, 1991, the respondent issued a notice of assessment. The appellant served the respondent with a notice of objection on December 15, 1999. On January 18, 2000, the respondent issued a notice of late filing to the appellant. The issues in this appeal are: (1) whether the appellant is prevented by the statutory time limits from filing a notice of objection; and (2) whether the appellant is entitled to a sales tax inventory rebate under section 120 of the Excise Tax Act on tax-paid goods held in inventory as of January 1, 1991.

HELD:

The Tribunal concludes that the notice of objection was not filed within the statutorily prescribed time limit. Consequently, the appeal is dismissed.

This document is available on the CITT web site:

http://www.citt.gc.ca/appeals/Decision/ap2b005e/ap2b005e.htm


Topic(s): 
Post Entry / Appeals (Recourse & CITT)
Information Source: 
Canadian International Trade Tribunal (CITT)
Document Type: 
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