T.D. SMITH/DIV. OF 440411 ONTARIO LTD.

Orders and Reasons

T.D. SMITH/DIV. OF 440411 ONTARIO LTD.
EP-2004-031

TABLE OF CONTENTS

ORDER OF THE TRIBUNAL

Ottawa, February 9, 2005

EXTENSION OF TIME

IN THE MATTER OF an application made by Mr. Larry Babins, C.A., Permicom Permits Services Inc., for T.D. Smith/Div. of 440411 Ontario Ltd. under section 81.32 of the Excise Tax Act, for an order extending the time limit to serve a Notice of Objection under section 81.17 of the Excise Tax Act with respect to Notice of Determination No. 20040611SOR313 of the Minister of National Revenue dated June 11, 2004.

ORDER OF THE TRIBUNAL

Having read the said application and being satisfied that the conditions set out in paragraphs 81.32(7)(a) and (b) have been met and that no representation to the contrary on behalf of the Minister has been submitted, the Tribunal orders that the time to object to the said Notice of Determination be extended to April 11, 2005.

Pierre Gosselin
Pierre Gosselin
Chairperson

Patricia M. Close
Patricia M. Close
Vice-Chairperson

Richard Lafontaine
Richard Lafontaine
Vice-Chairperson

Hélène Nadeau
Hélène Nadeau
Secretary

Collection	Customs and Excise Appeals
Publication Date	2005-05-10
Case Number(s)	EP-2004-031
Case Type	Order
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