JOCKEY CANADA COMPANY v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY, Appeal No. AP-2011-008
IN THE MATTER OF an appeal heard on December 7, 8 and 9, 2011, pursuant to subsection 67(1) of the Customs Act, R.S.C. 1985 (2d Supp.), c. 1;
AND IN THE MATTER OF 12 decisions of the President of the Canada Border Services Agency, dated February 17, 2011, with respect to a request for re-determinations pursuant to subsection 60(4) of the Customs Act.
DECISION
The appeal is dismissed.
The Statement of Reasons is available at: http://www.citt.gc.ca/appeals/decision/ap2l008_e.asp.
This case was a subject of the CSCB webinar in February. The statement of reasons was provided during the webinar.
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81794 CANADA LIMITED/ LIQUITERMINALS LTD. v. MINISTER OF NATIONAL REVENUE, Appeal No. AP-2011-068
IN THE MATTER OF an appeal pursuant to 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 13, 2012, with respect to notices of objection served pursuant to section 81.17 of the Excise Tax Act;
AND IN THE MATTER OF the parties' written consent to a decision disposing of the appeal without an oral hearing pursuant to rule 45 of the Canadian International Trade Tribunal Rules, S.O.R./91-499.
DECISION
The appeal is allowed. The Tribunal refers the matter back to the Minister of National Revenue for reassessment and reconsideration on the basis that 81794 Canada Limited/Liquiterminals Ltd. paid an amount of $188,079.47 of tax in respect of diesel fuel exported from Canada and is allowed to receive a payment equal to that amount pursuant to section 68.1 of the Excise Tax Act.
The Statement of Reasons is available at: http://www.citt.gc.ca/appeals/decision/ap2l068_e.asp.
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TANK TRUCK TRANSPORT INC. v. MINISTER OF NATIONAL REVENUE, Appeal No. AP-2011-069
IN THE MATTER OF an appeal pursuant to 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 December 16, 2011, with respect to notices of objection served pursuant to section 81.17 of the Excise Tax ActAND IN THE MATTER OF the parties' written consent to a decision disposing of the appeal without an oral hearing pursuant to rule 45 of the Canadian International Trade Tribunal Rules, S.O.R./91-499.
DECISION
The appeal is allowed. The Tribunal refers the matter back to the Minister of National Revenue for reassessment and reconsideration on the basis that Tank Truck Transport Inc. paid an amount of $17,633.65 of tax in respect of diesel fuel exported from Canada and is allowed to receive a payment equal to that amount pursuant to section 68.1 of the Excise Tax Act.
The Statement of Reasons is available at: http://www.citt.gc.ca/appeals/decision/ap2l069_e.asp.