595637 ONTARIO LTD.

Decisions

595637 ONTARIO LTD.
v.
THE MINISTER OF NATIONAL REVENUE
Appeal No. AP-91-094
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Ottawa, Wednesday, February 24, 1993

Appeal No. AP-91-094

IN THE MATTER OF an appeal heard on January 19, 1993, 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 May 16, 1991, relating to a notice of objection served under section 81.15 of the Excise Tax Act.

BETWEEN

595637 ONTARIO LTD. Appellant

AND

THE MINISTER OF NATIONAL REVENUE Respondent

The appeal is dismissed.


W. Roy Hines ______ W. Roy Hines Presiding Member

Michèle Blouin ______ Michèle Blouin Member

Robert C. Coates, Q.C. ______ Robert C. Coates, Q.C. Member

Michel Granger ______ Michel Granger Secretary





The issue in this appeal is to determine whether the appellant is liable for federal sales tax and excise tax on sales and inventory plus applicable interests and penalty, as set out in the respondent's assessment dated February 1, 1989.

HELD: The appeal is dismissed.

Place of Hearing: Ottawa, Ontario Date of Hearing: January 19, 1993 Date of Decision: February 24, 1993
Tribunal Members: W. Roy Hines, Presiding Member Michèle Blouin, Member Robert C. Coates, Q.C., Member
Counsel for the Tribunal: Clifford Sosnow
Clerk of the Tribunal: Dyna Côté
Appearance: John B. Edmond, for the respondent





The appellant was the holder of Manufacturer's Sales Tax Licence S2959088 and Excise Tax Licence E2959088 as a wholesaler of gasoline and diesel fuel. On February 1, 1989, the respondent issued Notice of Assessment No. OTT 3109 in the amount of $373,549.81, comprising sales and excise taxes, interests and penalty respecting sales of gasoline and diesel fuel by the applicant during the period from July 1, 1986, to February 28, 1987.

On March 2, 1989, the appellant served a notice of objection on the respondent with respect to the said assessment. On May 16, 1991, the respondent issued Notice of Decision No. 81505AE, disallowing the appellant's objection and confirming the assessment. By letter dated June 20, 1991, 595637 Ontario Ltd. appealed the assessment to the Tribunal.

The appellant did not appear at the hearing. The respondent did not call any witnesses, but filed some documents at the hearing for the Tribunal's consideration. The Tribunal has examined these documents as well as the documents previously placed on file by both parties. The Tribunal, rendering its decision on the basis of these documents, concludes that, given the appellant's failure to discharge its evidentiary burden to show that the respondent erred in his assessment, the appeal should be dismissed. Accordingly, the appeal is dismissed.

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Initial publication: June 25, 1997