Docket: 2009-3744(GST)I
BETWEEN:
603262BC LTD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal
heard on June 28, 2011, at Cranbrook, British Columbia
Before: The Honourable
Justice G. A. Sheridan
Appearances:
|
Agent for the Appellant:
|
Gordon
Felske
|
|
Counsel for the Respondent:
|
Rob Whittaker
|
____________________________________________________________________
JUDGMENT
In accordance with the consent to judgment
described in the attached Reasons for Judgment, the appeal from the reassessment by the Minister of
National Revenue under the Excise Tax Act dated February 11, 2008 is
allowed, without costs, and the matter is referred back to the Minister for
reconsideration and reassessment on the basis that the Appellant was entitled
to Input Tax Credits in the amount of $2,600 in respect of the period April 1
to June 30, 2004.
Signed at Ottawa, Canada,
this 5th day of July 2011.
“G. A. Sheridan”
Citation: 2011TCC334
Date: 20110705
Docket: 2009-3744(GST)I
BETWEEN:
603262BC LTD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Sheridan J.
[1]
This is an appeal from a
reassessment by the Minister of National Revenue under the Excise Tax Act dated
February 11, 2008 which disallowed the Appellant’s claim for Input Tax Credits
(“ITC’s”) for the period April 1 to June 30, 2004 (the “Period”).
[2]
The appeal was called for hearing
on June 28, 2011 in Cranbrook, British Columbia. Gordon Felske, the principal of the Appellant, testified
on behalf of the Appellant. Shortly after beginning his testimony, he produced
certain documentation which had not previously been disclosed to the Minister.
A recess was called to permit Mr. Felske to review this material with counsel
for the Respondent and a representative of the Canada Revenue Agency.
[3]
Upon the resumption of the
hearing, counsel for the Respondent advised on behalf of the parties that the
Minister was prepared to consent to judgment allowing the appeal, without
costs, and referring the matter back to the Minister for reconsideration and
reassessment on the basis that the Appellant was entitled to ITC’s for the
Period in the amount of $2,600. Mr. Felske having confirmed the accuracy of the
terms set out above, the appeal is allowed accordingly.
Signed at Ottawa, Canada, this 5th day of July 2011.
“G. A. Sheridan”
CITATION: 2011TCC334
COURT FILE NO.: 2009-3744(GST)I
STYLE OF CAUSE: 603262BC LTD AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Cranbrook, British Columbia
DATE OF HEARING: June 27, 2011
REASONS FOR JUDGMENT BY: The
Honourable Justice G. A. Sheridan
DATE OF JUDGMENT: July 5, 2011
APPEARANCES:
|
Agent for the
Appellant:
|
Gordon Felske
|
|
Counsel for the
Respondent:
|
Rob Whittaker
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa,
Canada
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