Bill C-49
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Appeal |
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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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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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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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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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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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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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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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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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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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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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Parties to
appeal
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(7) The parties who are bound by a
determination are parties to any appeal from
the determination.
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Time during
consideration
not counted
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(8) For the purpose of making an
assessment of a 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
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Excluded
periods
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(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
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