LAURELTON DIAMONDS, INC.

Orders and Reasons


LAURELTON DIAMONDS, INC.
Application No. EP-2006-004

Order issued
Friday, November 24, 2006


TABLE OF CONTENTS

IN THE MATTER OF an application made by Laurelton Diamonds, Inc., under section 81.32 of the Excise Tax Act, for an order extending the time to serve a notice of objection under section 81.17 of the Excise Tax Act with respect to notice of determination No. 20060516PRA201 of the Canada Revenue Agency dated May 16, 2006.

ORDER

Having considered the above application, and being satisfied that the conditions set out in paragraphs 81.32(7)(a) and (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 Canadian International Trade Tribunal grants the extension of time and allows Laurelton Diamonds, Inc. until December 23, 2006, to serve its notice of objection.

Pierre Gosselin
Pierre Gosselin
Presiding Member

Hélène Nadeau
Hélène Nadeau
Secretary