Air Travellers Security Charge Act
Marginal note:Extension of time by Tax Court
Marginal note: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.
Marginal note:How application made
Marginal note:Copy to the Commissioner
(4) The Tax Court must send a copy of the application to the Commissioner.
Marginal note: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.
Marginal note: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
(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.
- 2002, c. 9, s. 5 “45”;
- 2007, c. 18, s. 148.
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