30 May 2005

Orders and Reasons – Extension of Time (Excise Tax Act) – Ridsdale Transport Ltd.
Application No. EP-2005-001

IN THE MATTER OF an application made by Ridsdale Transport Ltd., under section 81.32 of the Excise Tax Act, for an order extending the time to serve a notice of objection under section 81.17 of the Excise Tax Act with respect to Notice of Determination Nos. 20041019PRA102 and 20041019PRA103 of the Minister of National Revenue dated October 19, 2004.

ORDER OF THE TRIBUNAL

Having considered the above application, and being satisfied that the conditions set out in paragraphs 81.32(7)(a) and (b) of the Excise Tax Act have been met and that no representation to the contrary on behalf of the Minister of National Revenue has been submitted, the Tribunal grants the extension of time and allows until July 29, 2005, for Ridsdale Transport Ltd. to serve its notice of objection.