LAKEFIELD COLLEGE SCHOOL
Decisions
McMASTER UNIVERSITY
WILFRID LAURIER UNIVERSITY
UNIVERSITY OF GUELPH
v.
THE MINISTER OF NATIONAL REVENUE
Appeal Nos. AP-93-360, AP-94-061, AP-94-062 and AP-94-063
TABLE OF CONTENTS
Ottawa, Monday, July 17, 1995
Appeal Nos. AP-93-360, AP-94-061,
AP-94-062 and AP-94-063
IN THE MATTER OF appeals heard on May 3, 1995, under section 81.19 of the Excise Tax Act, R.S.C. 1985, c. E-15;
AND IN THE MATTER OF decisions of the Minister of National Revenue dated December 22, 1993, and February 18, 1994, with respect to notices of objection served under section 81.17 of the Excise Tax Act.
BETWEEN
LAKEFIELD COLLEGE SCHOOL
McMASTER UNIVERSITY
WILFRID LAURIER UNIVERSITY
UNIVERSITY OF GUELPH Appellants
AND
THE MINISTER OF NATIONAL REVENUE Respondent
The appeals are allowed. The Tribunal refers the matter back to the Minister of National Revenue to complete any outstanding steps in processing the appellants' rebate applications.
Robert C. Coates, Q.C. ______ Robert C. Coates, Q.C. Member
Lise Bergeron ______ Lise Bergeron Member
Michel P. Granger ______ Michel P. Granger Secretary
The appellants are secondary and post-secondary educational institutions which applied for new housing rebates under section 121 of the Excise Tax Act. The applications relate to student residences built by the appellants. The issue in these appeals is whether the appellants' rebate applications were filed within the time period prescribed under section 121 of the Excise Tax Act.
HELD: The appeals are allowed. On May 2, 1995, pursuant to rule 45 of the Canadian International Trade Tribunal Rules, written consents signed by the parties to each appeal were filed with the Tribunal. The consents indicated that the parties agreed that the appeals should be allowed and that the matter be returned to the respondent to process the appellants' applications. Having considered the consents, the Tribunal disposes of the appeals in accordance with the consents. Accordingly, the appeals are allowed, and the matter is referred back to the respondent to complete any outstanding steps in processing the appellants' rebate applications.
Tribunal Members: Charles A. Gracey, Presiding Member Robert C. Coates, Q.C., Member Lise Bergeron, Member
Counsel for the Tribunal: Hugh J. Cheetham
Clerk of the Tribunal: Anne Jamieson
Parties: Morris Cooper, for the appellants Ian McCowan, for the respondent
These are appeals under section 81.19 of the Excise Tax Act [1] (the Act) of decisions of the Minister of National Revenue dated December 22, 1993, and February 18, 1994.
The appellants are secondary and post-secondary educational institutions which applied for new housing rebates under section 121 of the Act. The applications relate to student residences built by the appellants. The issue in these appeals is whether the appellants' rebate applications were filed within the time period prescribed under section 121 of the Act.
On May 2, 1995, pursuant to rule 45 of the Canadian International Trade Tribunal Rules [2] (the Tribunal Rules), written consents signed by the parties to each appeal were filed with the Tribunal. The consents indicated that the parties agreed that the appeals should be allowed and that the matter be returned to the respondent to process the appellants' applications. Having considered the consents filed by the parties and rule 45 of the Tribunal Rules, the Tribunal disposes of these appeals in accordance with the consents. [3]
Accordingly, the appeals are allowed, and the matter is referred back to the respondent to complete any outstanding steps in processing the appellants' rebate applications.
[ Table of Contents]
1. R.S.C. 1985, c. E-15.
2. SOR/91-499, August 14, 1991, Canada Gazette Part II, Vol. 125, No. 18 at 2912.
3. The Tribunal, therefore, disposes of these appeals in a manner consistent with its decision in a related appeal, Ryerson Polytechnical Institute v. The Minister of National Revenue, Appeal No. AP-93-303, November 24, 1994.
Initial publication: August 28, 1996