LES PIGNONS L.V.M. DU QUÉBEC INC.

Orders and Reasons


LES PIGNONS L.V.M. DU QUÉBEC INC.
v.
THE MINISTER OF NATIONAL REVENUE
Appeal No. AP-93-315

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Ottawa, Tuesday, July 10, 2001

Appeal No. AP-93-315

IN THE MATTER OF an appeal pursuant to section 81.19 of the Excise Tax Act, R.S.C. 1985, c. E-15;

AND IN THE MATTER of a motion filed by Les Pignons L.V.M. du Québec Inc., pursuant to rule 23 of the Canadian International Trade Tribunal Rules, requesting that the Canadian International Trade Tribunal decide as a preliminary matter whether the appellant has effectively abandoned the above appeal.

BETWEEN

LES PIGNONS L.V.M. DU QUÉBEC INC. Appellant

AND

THE MINISTER OF NATIONAL REVENUE Respondent

ORDER OF THE TRIBUNAL

WHEREAS the Canadian International Trade Tribunal (the Tribunal) sought and received submissions from the respondent with respect to the above motion;

AND WHEREAS the parties are in agreement that, as a preliminary matter, the Tribunal should decide, prior to the hearing of the appeal scheduled for October 10, 2001, whether the appellant has, in fact, abandoned its appeal;

THEREFORE, the Tribunal orders that the parties file written submissions on the abandonment issue no later than August 16, 2001. In addition, the appellant is ordered to make its Director, Mr. G. Arduini, or such other officer as may be knowledgeable of the relevant facts pertaining to the abandonment issue, available for examination by the respondent no later than August 2, 2001.



Zdenek Kvarda

Zdenek Kvarda
Presiding Member

James A. Ogilvy

James A. Ogilvy
Member

Ellen Fry

Ellen Fry
Member


Michel P. Granger

Michel P. Granger
Secretary



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Initial publication: July 10, 2001