NERCO CON MINE, LTD.

Decisions

NERCO CON MINE, LTD.
v.
THE MINISTER OF NATIONAL REVENUE
Appeal No. AP-90-112
TABLE OF CONTENTS

Ottawa, Thursday, February 6, 1992

Appeal No. AP-90-112

IN THE MATTER OF an appeal heard on October 29, 1991, under 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 August 27, 1990, with respect to a notice of objection served under section 81.15 the Excise Tax Act.

BETWEEN

NERCO CON MINE, LTD. Appellant

AND

THE MINISTER OF NATIONAL REVENUE Respondent

The appeal is allowed. The Tribunal orders that the matter be returned to the respondent in order to conduct a new audit regarding the appellant's refund claim.


Michèle Blouin ______ Michèle Blouin Presiding Member

W. Roy Hines ______ W. Roy Hines Member

Charles A. Gracey ______ Charles A. Gracey Member

Robert J. Martin ______ Robert J. Martin Secretary





HELD: The appeal is allowed. The matter is returned to the respondent.

Place of Hearing: Ottawa, Ontario Date of Hearing: October 29, 1991 Date of Decision: February 6, 1992
Tribunal Members: Michèle Blouin, Presiding Member W. Roy Hines, Member Charles A. Gracey, Member
Counsel for the Tribunal: Robert Desjardins
Clerk of the Tribunal: Janet Rumball
Appearances: Kent N. Richardson, for the appellant Linda J. Wall, for the respondent





This is an appeal pursuant to section 81.19 of the Excise Tax Act (the Act) from a decision of the respondent dated August 27, 1990. The decision disallowed the appellant's objection and confirmed the assessment contained in the Notice of Assessment dated September 26, 1989.

The appellant operates a gold mine in Yellowknife, Northwest Territories. It applied for a fuel tax rebate, pursuant to section 69 of the Act, in respect of diesel fuel used in the operation of machinery and vehicles in connection with activities carried out on its mine site.

The issue is whether the activities in which the fuel was used fall within the definition of "mining" in subsection 69(1) of the Act so as to entitle the appellant to the rebate sought.

Having heard the evidence and read the exhibits produced, particularly Exhibit A-1, the Tribunal orders that the matter be returned to the respondent in order to conduct a new audit regarding the appellant's refund claim.

The appeal is allowed. Accordingly, the matter is returned to the respondent.

[ Table of Contents]

Initial publication: July 8, 1997