Decision Information

LE GROUPE HARNOIS INC.

Collection	Customs and Excise Appeals
Publication Date	2006-02-20
Case Number(s)	EP-2005-034
Case Type	Order
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LE GROUPE HARNOIS INC.

Orders and Reasons

LE GROUPE HARNOIS INC.
Application No. EP-2005-034

Order issued
Monday, February 20, 2006

TABLE OF CONTENTS

ORDER OF THE TRIBUNAL

IN THE MATTER OF an application made by Le Groupe Harnois Inc., under section 81.32 of the Excise Tax Act, for an order extending the time to serve, under section 81.17 of the Excise Tax Act, a notice of objection with respect to notice of determination No. 20050421QUE104 of the Canada Revenue Agency dated April 21, 2005.

ORDER OF THE TRIBUNAL

Having considered the above application, and being satisfied that the conditions set out in paragraphs 81.32(7)(a) and 81.32(7)(b) of the Excise Tax Act have been met and that no representation to the contrary on behalf of the Canada Revenue Agency has been submitted, the Tribunal grants the extension of time and allows Le Groupe Harnois Inc. until March 22, 2006, to serve its notice of objection.

Pierre Gosselin
Pierre Gosselin
Chairperson

Hélène Nadeau
Hélène Nadeau
Secretary

Customs and Excise Appeals

Decision Information