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


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