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| Objection to
assessment
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43. (1) Any person who has been assessed
and who objects to the assessment may, within
90 days after the date of the notice of the
assessment, file with the Minister a notice of
objection in the prescribed form and manner
setting out the reasons for the objection and all
relevant facts.
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| Issue to be
decided
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(2) A notice of objection shall
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(a) reasonably describe each issue to be
decided;
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(b) specify in respect of each issue the relief
sought, expressed as the change in any
amount that is relevant for the purposes of
the assessment; and
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(c) provide the facts and reasons relied on
by the person in respect of each issue.
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| Late
compliance
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(3) Despite subsection (2), if a notice of
objection does not include the information
required under paragraph (2)(b) or (c) in
respect of an issue to be decided that is
described in the notice, the Minister may, in
writing, request the person to provide the
information, and that paragraph is deemed to
be complied with in respect of the issue if,
within 60 days after the request is made, the
person submits the information in writing to
the Minister.
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| Limitation on
objections
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(4) Despite subsection (1), if a person has
filed a notice of objection to an assessment (in
this subsection referred to as the ``earlier
assessment'') and the Minister makes a
particular assessment under subsection (8) as
a result of the notice of objection, unless the
earlier assessment was made in accordance
with an order of a court vacating, varying or
restoring an assessment or referring an
assessment back to the Minister for
reconsideration and reassessment, the person
may object to the particular assessment in
respect of an issue
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(a) only if the person complied with
subsection (2) in the notice with respect to
that issue; and
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(b) only with respect to the relief sought in
respect of that issue as specified by the
person in the notice.
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| Application of
subsection (4)
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(5) Subsection (4) does not limit the right of
the person to object to the particular
assessment in respect of an issue that was part
of the particular assessment and not part of the
earlier assessment.
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| Limitation on
objections
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(6) Despite subsection (1), no objection
may be made by a person in respect of an issue
for which the right of objection has been
waived in writing by the person.
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| Acceptance of
objection
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(7) The Minister may accept a notice of
objection even though it was not filed in the
prescribed form and manner.
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| Consideration
of objection
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(8) On receipt of a notice of objection, the
Minister shall, without delay, reconsider the
assessment and vacate or confirm it or make
a reassessment.
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| Waiving
reconsideratio
n
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(9) If, in a notice of objection, a person who
wishes to appeal directly to the Tax Court
requests the Minister not to reconsider the
assessment objected to, the Minister may
confirm the assessment without
reconsideration.
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| Notice of
decision
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(10) After reconsidering an assessment
under subsection (8) or confirming an
assessment under subsection (9), the Minister
shall notify the person objecting to the
assessment of the Minister's decision by
registered or certified mail.
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| Extension of
time by
Minister
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44. (1) If no objection to an assessment is
filed under section 43 within the time limited
under this Act, a person may make an
application to the Minister to extend the time
for filing a notice of objection and the Minister
may grant the application.
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| Contents of
application
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(2) An application must set out the reasons
why the notice of objection was not filed
within the time limited under this Act for
doing so.
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| How
application
made
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(3) An application must be made by
delivering or mailing, to the Chief of Appeals
in a Tax Services Office or Taxation Centre of
the Agency, the application accompanied by a
copy of the notice of objection.
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| Defect in
application
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(4) The Minister may accept an application
even though it was not made in accordance
with subsection (3).
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| Duties of
Minister
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(5) On receipt of an application, the
Minister shall, without delay, consider the
application and grant or refuse it, and shall
notify the person of the decision by registered
or certified mail.
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| Date of
objection if
application
granted
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(6) If an application is granted, the notice of
objection is deemed to have been filed on the
day of the decision of the Minister.
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| Conditions -
grant of
application
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(7) No application shall be granted under
this section unless
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(a) the application is made within one year
after the expiry of the time limited under
this Act for objecting; and
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(b) the person demonstrates that
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(i) within the time limited under this Act
for objecting, the person
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(A) was unable to act or to give a
mandate to act in their name, and
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(B) had a bona fide intention to object
to the assessment,
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(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, and
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(iii) the application was made as soon as
circumstances permitted it to be made.
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| Extension of
time by Tax
Court
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45. (1) A person who has made an
application under section 44 may apply to the
Tax Court to have the application granted after
either
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(a) the Minister has refused the application;
or
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(b) 90 days have elapsed after the
application was made and the Minister has
not notified the person of the Minister's
decision.
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| When
application
may not be
made
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(2) No application may be made after the
expiry of 30 days after the decision referred to
in subsection 44(5) was mailed to the person.
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| How
application
made
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(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 documents delivered or mailed under
subsection 44(3).
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| Copy to the
Commissioner
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(4) The Tax Court must send a copy of the
application to the Commissioner.
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| Powers of Tax
Court
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(5) The Tax Court may dispose of an
application by dismissing or granting it and, in
granting it, the Court may impose any terms
that it considers just or order that the notice of
objection be deemed to be a valid objection as
of the date of the order.
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| When
application to
be granted
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(6) No application shall be granted under
this section unless
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(a) the application under subsection 44(1)
was made within one year after the expiry
of the time limited under this Act for
objecting; and
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(b) the person demonstrates that
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(i) within the time limited under this Act
for objecting, the person
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(A) was unable to act or to give a
mandate to act in their name, and
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(B) had a bona fide intention to object
to the assessment,
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(ii) given the reasons set out in the
application under this section and the
circumstances of the case, it would be
just and equitable to grant the
application, and
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(iii) the application under subsection
44(1) was made as soon as circumstances
permitted it to be made.
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| Appeal to Tax
Court
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46. (1) Subject to subsection (2), a person
who has filed a notice of objection to an
assessment may appeal to the Tax Court to
have the assessment vacated or a reassessment
made after
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(a) the Minister has confirmed the
assessment or has reassessed; or
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(b) 180 days have elapsed after the filing of
the notice of objection and the Minister has
not notified the person that the Minister has
vacated or confirmed the assessment or has
reassessed.
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| No appeal
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(2) No appeal under subsection (1) may be
instituted after the expiry of 90 days after
notice that the Minister has reassessed or
confirmed the assessment is sent to the person
under subsection 43(10).
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| Amendment
of appeal
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(3) The Tax Court may, on any terms that it
sees fit, authorize a person who has instituted
an appeal in respect of a matter to amend the
appeal to include any further assessment in
respect of the matter that the person is entitled
under this section to appeal.
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| Extension of
time to appeal
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47. (1) If no appeal to the Tax Court under
section 46 has been instituted within the time
limited by that section for doing so, a person
may make an application to the Tax Court for
an order extending the time within which an
appeal may be instituted, and the Court may
make an order extending the time for
appealing and may impose any terms that it
considers just.
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| Contents of
application
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(2) An application must set out the reasons
why the appeal was not instituted within the
time limited under section 46 for doing so.
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| How
application
made
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(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.
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| Copy to
Deputy
Attorney
General of
Canada
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(4) The Tax Court must send a copy of the
application to the office of the Deputy
Attorney General of Canada.
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| When order to
be made
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(5) No order shall be made under this
section unless
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(a) the application is made within one year
after the expiry of the time limited under
section 46 for appealing; and
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(b) the person demonstrates that
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(i) within the time limited under section
46 for appealing, the person
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(A) was unable to act or to give a
mandate to act in their name, and
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(B) had a bona fide intention to appeal,
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(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,
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(iii) the application was made as soon as
circumstances permitted it to be made,
and
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(iv) there are reasonable grounds for the
appeal.
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| Limitation on
appeals to the
Tax Court
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48. (1) Despite section 46, 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
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(a) an issue in respect of which the person
has complied with subsection 43(2) in the
notice and the relief sought in respect of the
issue as specified by the person in the
notice; or
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(b) an issue described in subsection 43(5) if
the person was not required to file a notice
of objection to the assessment that gave rise
to the issue.
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| No appeal if
waiver
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(2) Despite section 46, 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.
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| Institution of
appeals
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49. An appeal to the Tax Court under this
Act shall be instituted in accordance with the
Tax Court of Canada Act.
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| Disposition of
appeal
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50. The Tax Court may dispose of an appeal
from an assessment by
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(i) vacating the assessment, or
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(ii) referring the assessment back to the
Minister for reconsideration and
reassessment.
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| References to
Tax Court
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51. (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 of the person, should be
determined by the Tax Court, that question
shall be determined by that Court.
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| Time during
consideration
not to count
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(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
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(a) the four-year period referred to in
subsection 42(1);
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(b) the period within which a notice of
objection to an assessment may be filed
under section 43; or
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(c) the period within which an appeal may
be instituted under section 46.
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| Reference of
common
questions to
Tax Court
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52. (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.
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| Contents of
application
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(2) An application shall set out
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(a) the question in respect of which the
Minister requests a determination;
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(b) the names of the persons that the
Minister seeks to have bound by the
determination; and
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(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.
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| Service
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(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.
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| Determination
by Tax Court
of question
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(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
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(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
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(b) if one or more of the persons so named
has or have appealed, make any order that
it considers appropriate joining a party or
parties to that appeal or those appeals and
proceed to determine the question.
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| Determination
final and
conclusive
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(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).
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| Appeal
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(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.
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