Orders and Reasons

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TABLE OF CONTENTS

• ORDER

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Ottawa, Wednesday, May 29, 2002

Appeal No. AP-91-042

IN THE MATTER OF an appeal under section 81.22 of the Excise Tax Act, R.S.C. 1985, c. E-15;

AND IN THE MATTER OF a notice of hearing with respect to this appeal published in the Canada Gazette and dated March 1, 2002, from the Canadian International Trade Tribunal.

BETWEEN

ARTISTIC HOMES AND CABINETS INC. Appellant

AND

THE MINISTER OF NATIONAL REVENUE Respondent

ORDER

WHEREAS the above-noted appeal was filed by the appellant on May 17, 1991, and was held in abeyance for a number of years pending decisions by the Federal Court - Trial Division in Seine River Cabinets v. MNRCE and Imperial Cabinet (1980) v. MNRCE;

AND WHEREAS, on February 22, 2001, the Federal Court - Trial Division dismissed the appeal, as the parties had settled this matter;

AND WHEREAS the Canadian International Trade Tribunal (the Tribunal) has made a number of efforts to reach Mr. E.R. Reid of Revenue West, the appellant's representative, as well as the company itself, by telephone and the Internet, and those efforts have failed;

AND WHEREAS the appellant has not complied with any of the requirements of the Canadian International Trade Tribunal Rules ¹ and, more specifically, has not filed a brief;

AND WHEREAS the Tribunal published, in the March 9, 2002, edition of the Canada Gazette, a notice of hearing with respect to this appeal, as attempts to locate and communicate with Artistic Homes and Cabinets Inc. have been unsuccessful;

AND WHEREAS the Tribunal has received no response from the appellant or Revenue West to the Tribunal's notice;

AND WHEREAS the appellant has failed to show cause as to why the appeal should not be dismissed;

AND GIVEN that the appellant has failed to meet the requirements of the Rules of Procedure;

THEREFORE, the Tribunal orders that the above-noted appeal be dismissed pursuant to paragraph 29(c) of the Rules of Procedure.

Michel P. Granger
Michel P. Granger
Secretary

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1 . S.O.R./91-499 [hereinafter Rules of Procedure].

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Initial publication: May 29, 2002