[OFFICIAL ENGLISH TRANSLATION]
96-1660(GST)I
BETWEEN:
GESTION LA CÉDRIÈRE SUD INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Matter called for hearing on September 24, 1997, at Québec, Quebec, before
the Honourable Judge G. Tremblay
Appearances:
Agent for the Appellant: André Pruneault, C.A.
Counsel for the Respondent: Christian Hacquin
JUDGMENT
Given that the agent for the appellant company has notified the Court that the appellant company has withdrawn its appeal from the assessment made under the Excise Tax Act, bearing number 5212771 and dated March 15, 1996, the appeal is dismissed;
The parties having orally agreed to a judgment in the amount of $1,466.24 regarding the Input Tax Credit (I.T.C.) in the appeal from the assessment made under the Excise Tax Act, bearing number 5212097 and dated June 7, 1995, the appeal is allowed, each party to pay its costs, and the assessment is referred back to the Minister of National Revenue for reassessment in accordance with the attached Reasons for Judgment.
Signed at Québec, Canada, this 3rd day of November 1997.
"Guy Tremblay"
________________________________
J.T.C.C.
Translation certified true
on this 30th day of May 2003.
Sophie Debbané, Revisor
[OFFICIAL ENGLISH TRANSLATION]
Date: 19971103
Docket: 96-1660(GST)I
BETWEEN:
GESTION LA CÉDRIÈRE SUD INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Tremblay, J.T.C.C.
[1] At issue are two Notices of Assessment concerning the acquisition of two Porsche automobiles purchased during the periods from September 1 to December 31, 1991, and from July 1 to September 30, 1993, respectively.
[2] The first automobile, purchased in 1991, is a 1971 Porsche 911 Turbo. A Notice of Reassessment bearing number 5212771 and dated March 15, 1996, sets the amount payable at $1,413.62 (Exhibit I-1). The appellant company has withdrawn its appeal from this assessment.
[3] The second automobile, purchased in 1993, is a 1987 Porsche 944 Turbo. A Notice of Assessment bearing number 5212095 and dated June 7, 1995, sets the net tax at $2,319.46 (Exhibit I-2).
[4] The respondent agrees to a judgment in the amount of $1,466.24 regarding the Input Tax Credit (I.T.C.).
[5] Concerning the balance of $853.22 ($2,319.46 less 1,466.24), this amount is a charge for vehicle repairs, and the appellant has withdrawn its appeal on this point.
Conclusion
[6] Following the agreement reached, the Notices of Assessment made for the periods from September 1 to December 31, 1991, and from July 1 to September 30, 1993, respectively are returned to the respondent for reassessment with appropriate adjustments with respect to the penalties and interest, each party to pay its costs.
"Guy Tremblay"
________________________________
J.T.C.C.
Signed at Québec, Canada, this 3rd day of November 1997.
Translation certified true
on this 30th day of May 2003.
Sophie Debbané, Revisor