603262BC LTD v. The Queen

603262BC LTD v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2011-07-05
Neutral citation
2011 TCC 334
File numbers
2009-3744(GST)I
Judges and Taxing Officers
Georgette Anne Sheridan
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
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”
Sheridan J.
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”
Sheridan J.
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