SPINNAKERS BREW PUB INC.
Decisions
v.
THE MINISTER OF NATIONAL REVENUE
Appeal No. 3012
DD-90-009
Ottawa, Thursday, May 31, 1990
Appeal No. 3012
IN THE MATTER OF an appeal heard on March 8, 1990, pursuant to section 81.19 of the Excise Tax Act, R.S.C. 1985, c. E-15;
AND IN THE MATTER OF 12 notices of decision by the Minister of National Revenue, dated January 14, 1988, with respect to 12 notices of objection filed pursuant to section 81.17 of the Excise Tax Act.
BETWEEN
SPINNAKERS BREW PUB INC.Appellant
AND
THE MINISTER OF NATIONAL REVENUERespondent
The appeal is dismissed. The appellant did not appear at the scheduled hearing and later informed the Tribunal in writing that it wished to withdraw the appeal.
Kathleen E. Macmillan ______ Kathleen E. Macmillan Presiding Member
Robert J. Bertrand, Q.C. ______ Robert J. Bertrand, Q.C. Member
Sidney A. Fraleigh ______ Sidney A. Fraleigh Member
Robert J. Martin ______ Robert J. Martin Secretary
Excise Tax Act - Whether the sale price of beer sold to the British Columbia Distribution Branch and the assessment on that price are correct as calculated.
DECISION: The appeal is dismissed. The appellant did not appear at the scheduled hearing and later notified the Tribunal that it was requesting a withdrawal of the appeal.
Place of Hearing: Vancouver, British Columbia Date of Hearing: March 8, 1990 Date of Decision: May 31, 1990
Tribunal Members: Kathleen E. Macmillan, Presiding Member Robert J. Bertrand, Q.C., Member Sidney A. Fraleigh, Member
Clerk of the Tribunal: Molly Hay
Appearances: Bruce S. Russel, Frank Peddle and Luc Dupont, for the respondent
This is an appeal pursuant to section 81.19 of the Excise Tax Act (the Act) of 12 notices of decision by the Minister dated January 14, 1988, with respect to 12 notices of objection filed pursuant to section 81.17 of the Act.
The appellant is a corporation that manufactures beer and ale in a micro-brewery. Its products are sold on site to patrons of a restaurant-type facility (a pub) that is linked to the micro-brewery. The issue is whether the sale price of beer sold to the British Columbia Distribution Branch and the assessment on that price are correct as calculated.
The appeal was originally filed with the Tariff Board. Pursuant to section 60 of the Canadian International Trade Tribunal Act, [1] the appeal is taken up and continued by the Canadian International Trade Tribunal (the Tribunal).
The appellant did not appear for the hearing scheduled at 9:00 a.m. on Thursday, March 8, 1990, in Vancouver, British Columbia.
At the request of the Tribunal, the clerk of the Tribunal contacted the appellant's offices in Victoria. The clerk was informed by an employee of the company that she was under the impression that the appellant intended to withdraw the appeal.
The Tribunal consequently adjourned the proceedings at 10:02 a.m.
A letter, adressed to the Tribunal and signed by the President of the company, confirming that the appellant was requesting a withdrawal of the appeal, was sent by facsimile to the clerk of the Tribunal at 2:30 p.m. on the same day.
CONCLUSION
Consequently, the appeal is not allowed.
1. S.C. 1988, c. 56.
Initial publication: August 8, 1997