Quay Development Ltd., Appeal No. AP-2002-012
January 11, 2006
11 January 2006
Quay Development Ltd., Appeal No. AP-2002-012
IN THE MATTER OF an appeal heard on July 14, 2005, under section 81.19 of the Excise Tax Act, R.S.C. 1985, c. E-15; AND IN THE MATTER OF a decision of the Minister of National Revenue dated February 15, 2002, pursuant to subsection 121(3) of the Excise Tax Act.
BETWEEN QUAY DEVELOPMENTS LTD., Appellant and THE MINISTER OF NATIONAL REVENUE, Respondent
Decision of the Tribunal
The appeal is allowed.
The Statement of Reasons for this Decision is available on the CITT web site, at:
http://www.citt-tcce.gc.ca/appeals/decision/ap2c012_e.asp