| Contents of
application
|
(2) An application must set out the reasons
why the appeal was not instituted within the
time limited under section 198 for doing so.
|
|
| How
application
made
|
(3) An application must be made by filing
in the Registry of the Tax Court, in accordance
with the Tax Court of Canada Act, three copies
of the application together with three copies of
the notice of appeal.
|
|
| Copy to
Deputy
Attorney
General of
Canada
|
(4) The Tax Court must send a copy of the
application to the office of the Deputy
Attorney General of Canada.
|
|
| When order to
be made
|
(5) No order shall be made under this
section unless
|
|
|
|
(a) the application is made within one year
after the expiry of the time limited under
section 198 for appealing; and
|
|
|
|
(b) the person demonstrates that
|
|
|
|
(i) within the time limited under section
198 for appealing, the person
|
|
|
|
(A) was unable to act or to give a
mandate to act in their name, and
|
|
|
|
(B) had a bona fide intention to appeal,
|
|
|
|
(ii) given the reasons set out in the
application and the circumstances of the
case, it would be just and equitable to
grant the application,
|
|
|
|
(iii) the application was made as soon as
circumstances permitted it to be made,
and
|
|
|
|
(iv) there are reasonable grounds for
appealing from the assessment.
|
|
| Limitation on
appeals to the
Tax Court
|
200. (1) Despite section 198, if a person has
filed a notice of objection to an assessment,
the person may appeal to the Tax Court to have
the assessment vacated, or a reassessment
made, only with respect to
|
|
|
|
(a) an issue in respect of which the person
has complied with subsection 195(2) in the
notice and only with respect to the relief
sought in respect of the issue as specified by
the person in the notice; or
|
|
|
|
(b) an issue described in subsection 195(5)
if the person was not required to file a notice
of objection to the assessment that gave rise
to the issue.
|
|
| No appeal if
waiver
|
(2) Despite section 198, a person may not
appeal to the Tax Court to have an assessment
vacated or varied in respect of an issue for
which the right of objection or appeal has been
waived in writing by the person.
|
|
| Institution of
appeals
|
201. An appeal to the Tax Court under this
Act shall be instituted in accordance with the
Tax Court of Canada Act.
|
|
| Notice to the
Commissioner
|
202. If an appeal is made to the Tax Court
under section 18.3001 of the Tax Court of
Canada Act, the Court shall immediately send
a copy of the notice of appeal to the office of
the Commissioner.
|
|
| Disposition of
appeal
|
203. The Tax Court may dispose of an
appeal from an assessment by
|
|
|
|
|
|
|
|
|
|
|
|
(i) vacating the assessment, or
|
|
|
|
(ii) referring the assessment back to the
Minister for reconsideration and
reassessment.
|
|
| References to
Tax Court
|
204. (1) If the Minister and another person
agree in writing that a question arising under
this Act, in respect of any assessment or
proposed assessment, should be determined
by the Tax Court, that question shall be
determined by that Court.
|
|
| Time during
consideration
not to count
|
(2) For the purpose of making an
assessment of a person who agreed in writing
to the determination of a question, filing a
notice of objection to an assessment or
instituting an appeal from an assessment, the
time between the day on which proceedings
are instituted in the Tax Court to have a
question determined and the day on which the
question is finally determined shall not be
counted in the computation of
|
|
|
|
(a) the four-year periods referred to in
section 191;
|
|
|
|
(b) the period within which a notice of
objection to an assessment may be filed
under section 195; or
|
|
|
|
(c) the period within which an appeal may
be instituted under section 198.
|
|
| Reference of
common
questions to
Tax Court
|
205. (1) If the Minister is of the opinion that
a question arising out of one and the same
transaction or occurrence or series of
transactions or occurrences is common to
assessments or proposed assessments in
respect of two or more persons, the Minister
may apply to the Tax Court for a
determination of the question.
|
|
| Contents of
application
|
(2) An application shall set out
|
|
|
|
(a) the question in respect of which the
Minister requests a determination;
|
|
|
|
(b) the names of the persons that the
Minister seeks to have bound by the
determination of the question; and
|
|
|
|
(c) the facts and reasons on which the
Minister relies and on which the Minister
based or intends to base assessments of each
person named in the application.
|
|
| Service
|
(3) A copy of the application shall be served
by the Minister on each of the persons named
in it and on any other person who, in the
opinion of the Tax Court, is likely to be
affected by the determination of the question.
|
|
| Determination
by Tax Court
of question
|
(4) If the Tax Court is satisfied that a
determination of a question set out in an
application will affect assessments or
proposed assessments in respect of two or
more persons who have been served with a
copy of the application and who are named in
an order of the Tax Court under this
subsection, it may
|
|
|
|
(a) if none of the persons so named has
appealed from such an assessment, proceed
to determine the question in any manner
that it considers appropriate; or
|
|
|
|
(b) if one or more of the persons so named
has or have appealed, make any order
joining a party or parties to that or those
appeals that it considers appropriate and
proceed to determine the question.
|
|
| Determination
final and
conclusive
|
(5) Subject to subsection (6), if a question
set out in an application is determined by the
Tax Court, the determination is final and
conclusive for the purposes of any
assessments of persons named by the Court
under subsection (4).
|
|
| Appeal
|
(6) If a question set out in an application is
determined by the Tax Court, the Minister or
any of the persons who have been served with
a copy of the application and who are named
in an order of the Court under subsection (4)
may, in accordance with the provisions of this
Act, the Tax Court of Canada Act or the
Federal Court Act, as they relate to appeals
from or applications for judicial review of
decisions of the Tax Court, appeal from the
determination.
|
|
| Parties to
appeal
|
(7) The parties who are bound by a
determination are parties to any appeal from
the determination.
|
|
| Time during
consideration
not counted
|
(8) For the purpose of making an
assessment of the person, filing a notice of
objection to an assessment or instituting an
appeal from an assessment, the periods
described in subsection (9) shall not be
counted in the computation of
|
|
|
|
(a) the four-year periods referred to in
section 191;
|
|
|
|
(b) the period within which a notice of
objection to an assessment may be filed
under section 195; or
|
|
|
|
(c) the period within which an appeal may
be instituted under section 198.
|
|
| Excluded
periods
|
(9) The period that is not to be counted in the
computation of the periods described in
paragraphs (8)(a) to (c) is the time between the
day on which an application that is made
under this section is served on a person under
subsection (3) and
|
|
|
|
(a) in the case of a person named in an order
of the Tax Court under subsection (4), the
day on which the determination becomes
final and conclusive and not subject to any
appeal; or
|
|
|
|
(b) in the case of any other person, the day
on which the person is served with notice
that the person has not been named in an
order of the Tax Court under subsection (4).
|
|
|
|
|
|
| Keeping
records -
general
|
206. (1) The following persons shall keep
all records that are necessary to determine
whether they have complied with this Act:
|
|
|
|
(a) every licensee or registrant;
|
|
|
|
(b) every person who is required under this
Act to file a return;
|
|
|
|
(c) every person who makes an application
for a refund that may be obtained under this
Act; and
|
|
|
|
(d) every person who transports
non-duty-paid packaged alcohol or a
tobacco product that is not stamped.
|
|
| Keeping
records -
tobacco
growers and
provincial
tobacco
marketing
boards
|
(2) Every tobacco grower and every body
established under provincial law for the
marketing of raw leaf tobacco grown in the
province shall keep records that will enable
the determination of the amount of raw leaf
tobacco grown, received or disposed of by
them.
|
|
| Minister may
specify
information
|
(3) The Minister may specify in writing the
form a record is to take and any information
that the record must contain.
|
|
| Language and
location of
record
|
(4) Unless otherwise authorized by the
Minister, a record shall be kept in Canada in
English or French.
|
|
| Electronic
records
|
(5) Every person required under this Act to
keep a record who does so electronically shall
ensure that all equipment and software
necessary to make the record intelligible are
available during the retention period required
for the record.
|
|
| Inadequate
records
|
(6) If a person fails to keep adequate records
for the purposes of this Act, the Minister may,
in writing, require the person to keep any
records that the Minister may specify and the
person shall keep the records specified by the
Minister.
|
|
| Period for
retention
|
(7) Every person who is required to keep
records shall retain them until the expiry of six
years after the end of the year to which they
relate or for any other period that may be
prescribed.
|
|
| Objection or
appeal
|
207. (1) If a person who is required under
this Act to keep records serves a notice of
objection or is a party to an appeal or reference
under this Act, the person shall retain every
record that pertains to the subject-matter of
the objection, appeal or reference until the
objection, appeal or reference is finally
disposed of.
|
|
| Demand by
Minister
|
(2) If the Minister is of the opinion that it is
necessary for the administration or
enforcement of this Act, the Minister may, by
a demand served personally or by registered or
certified mail, require any person required
under this Act to keep records to retain those
records for any period that is specified in the
demand and the person shall comply with the
demand.
|
|
| Permission for
earlier
disposal
|
(3) A person who is required under this Act
to keep records may dispose of them before
the expiry of the period in respect of which
they are required to be kept if written
permission for their disposal is given by the
Minister.
|
|
| Requirement
to provide
records or
information
|
208. (1) Despite any other provision of this
Act, the Minister may, subject to subsection
(2), for any purpose related to the
administration or enforcement of this Act, by
notice served personally or by registered or
certified mail, require any person to provide
the Minister, within any reasonable time that
is stipulated in the notice, with
|
|
|
|
(a) any information or additional
information, including a return under this
Act; or
|
|
|
|
|
|
| Unnamed
persons
|
(2) The Minister shall not impose on any
person (in this section referred to as a ``third
party'') a requirement to provide information
or any record relating to one or more unnamed
persons unless the Minister first obtains the
authorization of a judge under subsection (3).
|
|
| Judicial
authorization
|
(3) On ex parte application by the Minister,
a judge may, subject to any conditions that the
judge considers appropriate, authorize the
Minister to impose on a third party a
requirement relating to an unnamed person or
more than one unnamed person (in this section
referred to as the ``group'') if the judge is
satisfied by information on oath that
|
|
|
|
(a) the person or group is ascertainable; and
|
|
|
|
(b) the requirement is made to verify
compliance by the person or persons in the
group with any duty or obligation under this
Act.
|
|
| Service of
authorization
|
(4) If an authorization is granted, it shall be
served together with the notice referred to in
subsection (1).
|
|
| Review of
authorization
|
(5) If an authorization is granted, a third
party on whom a notice is served may, within
15 days after the service of the notice, apply to
the judge who granted the authorization or, if
that judge is unable to act, to another judge of
the same court for a review of the
authorization.
|
|
| Powers on
review
|
(6) On hearing an application under
subsection (5), a judge may
|
|
|
|
(a) cancel the authorization previously
granted if the judge is not then satisfied that
the conditions in paragraphs (3)(a) and (b)
have been met; or
|
|
|
|
(b) confirm or vary the authorization if the
judge is satisfied that those conditions have
been met.
|
|
| Compliance
order
|
209. (1) On summary application by the
Minister, a judge may, despite section 224,
order a person to provide any access,
assistance, information or record sought by
the Minister under section 208 or 260 if the
judge is satisfied that
|
|
|
|
(a) the person was required under section
208 or 260 to provide the access, assistance,
information or record and did not do so; and
|
|
|
|
(b) in the case of information or a record, the
information or record is not protected from
disclosure by solicitor-client privilege.
|
|
| Notice
required
|
(2) An application must not be heard before
the end of five clear days from the time the
notice of application is served on the person
against whom the order is sought.
|
|
| Judge may
impose
conditions
|
(3) The judge making an order may impose
any conditions in respect of the order that the
judge considers appropriate.
|
|
| Contempt of
court
|
(4) If a person fails or refuses to comply
with an order, a judge may find the person in
contempt of court and the person is subject to
the processes and the punishments of the court
to which the judge is appointed.
|
|
| Appeal
|
(5) An order by a judge may be appealed to
a court having appellate jurisdiction over
decisions of the court to which the judge is
appointed. An appeal does not suspend the
execution of the order unless it is so ordered by
a judge of the court to which the appeal is
made.
|
|
| Scope of
solicitor-client
privilege
|
(6) For the purposes of paragraph (1)(b), an
accounting record of a legal counsel and any
invoice, voucher or cheque that relates to the
record is deemed not to be protected from
disclosure by solicitor-client privilege.
|
|
| Meaning of
``foreign-base
d information
or record''
|
210. (1) In this section, ``foreign-based
information or record'' means any
information or record that is available or
located outside Canada and that may be
relevant to the administration or enforcement
of this Act.
|
|
| Requirement
to provide
foreign-based
information
|
(2) Despite any other provision of this Act,
the Minister may, by notice served personally
or by registered or certified mail, require a
person resident in Canada or a non-resident
person who carries on business in Canada to
provide any foreign-based information or
record.
|
|
| Notice
|
(3) The notice shall set out
|
|
|
|
(a) a reasonable period of not less than 90
days for the provision of the information or
record;
|
|
|
|
(b) a description of the information or
record being sought; and
|
|
|
|
(c) the consequences under subsection (8)
to the person of the failure to provide the
information or record being sought within
the period set out in the notice.
|
|