Appeal No. AP-2003-006
4 May 2004
Appeal No. AP-2003-006
This is an appeal under section 81.19 of the Excise Tax Act from a decision of the Minister of National Revenue dated February 5, 2003, confirming the assessment that the latter had issued on May 28, 2001, for unpaid excise taxes. The issue is whether Les Produits de Tabac Tremblay Inc. should collect and remit the excise tax on its sales of cut tobacco to two purchasers, namely, Tabac Orléans and Les Emballages G.A.M.
HELD:
The appeal is dismissed. The Tribunal is of the view that, pursuant to subsection 23(1) of Part III of the Excise Tax Act and section 3 of Schedule II to the Excise Tax Act, Les Produits de Tabac Tremblay Inc. should collect and remit the excise tax on its sales of cut tobacco to Tabac Orléans and Les Emballages G.A.M., since there is no exemption in the Excise Tax Act allowing Les Produits de Tabac Tremblay Inc. to sell manufactured tobacco tax-exempt to these two companies.
This decision is available from the CITT web site, at:
http://www.citt-tcce.gc.ca/appeals/decision/ap2d006_e.asp