Budget Implementation Act, 2004, No. 2 (S.C. 2005, c. 19)

Marginal note:Extension of time and postponements of suspensions

(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for

• (a) an extension of time under

  • (i) subsection 28(1) of the Canada Pension Plan,

  • (ii) section 33.2 of the Cultural Property Export and Import Act,

  • (iii) section 97.51 or 97.52 of the Customs Act,

  • (iv) subsection 103(1) of the Employment Insurance Act,

  • (v) section 197 or 199 of the Excise Act, 2001,

  • (vi) section 304 or 305 of the Excise Tax Act, or

  • (vii) section 166.2 or 167 of the Income Tax Act; and

• (b) a postponement of a portion of a period of suspension of authority to issue tax receipts under subsection 188.2(4) of the Income Tax Act.

Marginal note:Reasons for judgment — extensions of time and postponements

(4) In respect of an application for an extension of time under the provisions referred to in paragraph (3)(a) or for a postponement referred in paragraph (3)(b), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.

Marginal note:Notices: Minister of National Revenue

(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect to a customer of a company constitutes notice to the company and fixes the company with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the company or on money owing to the customer by reason of an account in the company, if it is sent to the branch of the company referred to in subsection (1) or (2), an office of the company referred to in paragraph (3)(a) or any other office agreed to by the company and the Minister of National Revenue and it relates to

• (a) the administration of an Act of Parliament by the Minister of National Revenue; or

• (b) the administration of an Act of the legislature of a province or legislation made by an aboriginal government, where the Minister or the Minister of National Revenue has entered into a tax collection agreement under an Act of Parliament with the government of the province or the aboriginal government.

(c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Human Resources and Skills Development Act or a prescribed program;