[OFFICIAL ENGLISH TRANSLATION]
96-1660(GST)I
BETWEEN:
GESTION LA CÉDRIÈRE SUD INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Matter called for hearing on September 24, 1997, at
Québec, Quebec, before
the Honourable Judge G. Tremblay
Appearances:
Agent for the
Appellant:
André Pruneault, C.A.
Counsel for the
Respondent:
Christian Hacquin
JUDGMENT
Given
that the agent for the appellant company has notified the Court
that the appellant company has withdrawn its appeal from the
assessment made under the Excise Tax Act, bearing number
5212771 and dated March 15, 1996, the appeal is
dismissed;
The
parties having orally agreed to a judgment in the amount of
$1,466.24 regarding the Input Tax Credit (I.T.C.) in the appeal
from the assessment made under the Excise Tax Act, bearing
number 5212097 and dated June 7, 1995, the appeal is
allowed, each party to pay its costs, and the assessment is
referred back to the Minister of National Revenue for
reassessment in accordance with the attached Reasons for
Judgment.
Signed at Québec, Canada, this 3rd day of November
1997.
"Guy Tremblay"
________________________________
J.T.C.C.
Translation certified true
on this 30th day of May 2003.
Sophie Debbané, Revisor
[OFFICIAL ENGLISH TRANSLATION]
Date: 19971103
Docket: 96-1660(GST)I
BETWEEN:
GESTION LA CÉDRIÈRE SUD INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Tremblay, J.T.C.C.
[1] At issue are two Notices of
Assessment concerning the acquisition of two Porsche automobiles
purchased during the periods from September 1 to
December 31, 1991, and from July 1 to
September 30, 1993, respectively.
[2] The first automobile, purchased in
1991, is a 1971 Porsche 911 Turbo. A Notice of Reassessment
bearing number 5212771 and dated March 15, 1996, sets
the amount payable at $1,413.62 (Exhibit I-1). The appellant
company has withdrawn its appeal from this assessment.
[3] The second automobile, purchased
in 1993, is a 1987 Porsche 944 Turbo. A Notice of Assessment
bearing number 5212095 and dated June 7, 1995, sets the
net tax at $2,319.46 (Exhibit I-2).
[4] The respondent agrees to a
judgment in the amount of $1,466.24 regarding the Input Tax
Credit (I.T.C.).
[5] Concerning the balance of $853.22
($2,319.46 less 1,466.24), this amount is a charge for vehicle
repairs, and the appellant has withdrawn its appeal on this
point.
Conclusion
[6] Following the agreement reached,
the Notices of Assessment made for the periods from
September 1 to December 31, 1991, and from July 1
to September 30, 1993, respectively are returned to the
respondent for reassessment with appropriate adjustments with
respect to the penalties and interest, each party to pay its
costs.
"Guy Tremblay"
________________________________
J.T.C.C.
Signed at Québec, Canada, this 3rd day of November
1997.
Translation certified true
on this 30th day of May 2003.
Sophie Debbané, Revisor
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