TST TRUCKLOAD EXPRESS INC. v. MINISTER OF NATIONAL REVENUE, Appeal No. AP-2012-006
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 November 17, 2011, 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 TST Truckload Express Inc. paid an amount of $25,716.16 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/ap2m006_e.asp.
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KEENA TRUCK LEASING & TRANSPORT LTD. v. MINISTER OF NATIONAL REVENUE, Appeal No. AP-2012-007
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 November 15, 2011, 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 Keena Truck Leasing & Transport Ltd. paid an amount of $19,126.84 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/ap2m007_e.asp.
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CAN-AM LOGISTICS INC. v. MINISTER OF NATIONAL REVENUE, Appeal No. AP-2012-016
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 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 Can-Am Logistics Inc. paid an amount of $40,454.23 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/ap2m016_e.asp.