Marginal note:R.S., c. 7 (2nd Supp.), s. 38(1)
138. Subsection 81.37(1) of the Act is replaced by the following:
Marginal note:Reference to Federal Court
81.37 (1) If the Minister and a person agree in writing that a question of law, fact or mixed law and fact relating to this Act should be determined by the Federal Court, the question shall be determined by that Court under subsection 17(3) of the Federal Courts Act.
Marginal note:R.S., c. 7 (2nd Supp.), s. 38(1), c. 47 (4th Supp.), s. 52 (Sch., item 5(3))
139. The portion of subsection 81.38(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Payment by Minister on appeal
81.38 (1) If the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada has, on the disposition of an appeal under this Part,
Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1), c. 47 (4th Supp.), s. 52 (Sch., item 5(3))
140. Subsection 86(8) of the Act is replaced by the following:
Marginal note:Delay when agreement
(8) Despite subsections (1) to (7), if a person has served a notice of objection under section 81.15 or has appealed to the Tribunal or the Federal Court under this Part, otherwise than under section 81.33, in respect of an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal until a decision or judgment is rendered in another action before the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of that person, the Minister may take any of the actions described in paragraphs (4)(a) to (d) for the purpose of collecting any sum for which that person has been assessed, determined in a manner consistent with the decision or judgment of the Tribunal or Court in the other action, at any time after the Minister notifies the person in writing that the decision or judgment has been rendered.
Marginal note:1999, c. 18
Marginal note:Review of order
57. (1) Despite the Federal Courts Act, the court of appeal of the province in which the committal of the person was ordered has exclusive original jurisdiction to hear and determine applications for judicial review under this Act, made in respect of the decision of the Minister under section 40.
(2) Subsection 57(7) of the Act is replaced by the following:
Marginal note:Grounds of review
(7) The court of appeal may grant relief under this section on any of the grounds on which the Federal Court may grant relief under subsection 18.1(4) of the Federal Courts Act.
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