BILL C-49 (Royal Assent)

	Objections to Assessment
Objection to assessment	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.
Issue to be decided	(2) A notice of objection shall
	(a) reasonably describe each issue to be decided;
	(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
	(c) provide the facts and reasons relied on by the person in respect of each issue.
Late compliance	(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.
Limitation on objections	(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
	(a) only if the person complied with subsection (2) in the notice with respect to that issue; and
	(b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.
Application of subsection (4)	(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.
Limitation on objections	(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.
Acceptance of objection	(7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner.
Consideration of objection	(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.
Waiving reconsideratio n	(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.
Notice of decision	(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.
Extension of time by Minister	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.
Contents of application	(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.
How application made	(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.
Defect in application	(4) The Minister may accept an application even though it was not made in accordance with subsection (3).
Duties of Minister	(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.
Date of objection if application granted	(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.
Conditions - grant of application	(7) No application shall be granted under this section unless
	(a) the application is made within one year after the expiry of the time limited under this Act for objecting; and
	(b) the person demonstrates that
	(i) within the time limited under this Act for objecting, 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 object to the assessment,
	(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
	(iii) the application was made as soon as circumstances permitted it to be made.
	Appeal
Extension of time by Tax Court	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
	(a) the Minister has refused the application; or
	(b) 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister's decision.
When application may not be made	(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.
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 documents delivered or mailed under subsection 44(3).
Copy to the Commissioner	(4) The Tax Court must send a copy of the application to the Commissioner.
Powers of Tax Court	(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.
When application to be granted	(6) No application shall be granted under this section unless
	(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
	(b) the person demonstrates that
	(i) within the time limited under this Act for objecting, 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 object to the assessment,
	(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
	(iii) the application under subsection 44(1) was made as soon as circumstances permitted it to be made.
Appeal to Tax Court	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
	(a) the Minister has confirmed the assessment or has reassessed; or
	(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.
No appeal	(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).
Amendment of appeal	(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.
Extension of time to appeal	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.
Contents of application	(2) An application must set out the reasons why the appeal was not instituted within the time limited under section 46 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 46 for appealing; and
	(b) the person demonstrates that
	(i) within the time limited under section 46 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 the appeal.
Limitation on appeals to the Tax Court	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
	(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
	(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.
No appeal if waiver	(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.
Institution of appeals	49. An appeal to the Tax Court under this Act shall be instituted in accordance with the Tax Court of Canada Act.
Disposition of appeal	50. The Tax Court may dispose of an appeal from an assessment by
	(a) dismissing it; or
	(b) allowing it and
	(i) vacating the assessment, or
	(ii) referring the assessment back to the Minister for reconsideration and reassessment.
References to Tax Court	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.
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 period referred to in subsection 42(1);
	(b) the period within which a notice of objection to an assessment may be filed under section 43; or
	(c) the period within which an appeal may be instituted under section 46.
Reference of common questions to Tax Court	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.
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; 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 that it considers appropriate joining a party or parties to that appeal or those appeals 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.

Objections to Assessment

Appeal