Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-11-20 and last amended on 2017-06-22. Previous Versions

Marginal note:Notice of assessment
  •  (1) After making an assessment, the Minister shall send to the person assessed a notice of the assessment.

  • Marginal note:Scope of notice

    (2) A notice of assessment may include assessments in respect of any number or combination of reporting periods, refunds or amounts payable under this Act.

  • 2002, c. 22, s. 193;
  • 2010, c. 25, s. 118.
Marginal note:Assessment payable

 Any amount assessed by the Minister is payable by the person assessed as of the date of the assessment.

Objections to Assessment

Marginal note:Objection to assessment
  •  (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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note:Application of subsection (4)

    (5) 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, 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.

  • Marginal note: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.

  • Marginal note:Acceptance of objection

    (7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner.

  • Marginal note: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.

  • Marginal note:Waiving reconsideration

    (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.

  • Marginal note:Notice of decision

    (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall send notice of the Minister’s decision by registered or certified mail to the person objecting.

Marginal note:Extension of time by Minister
  •  (1) If no objection to an assessment is filed under section 195 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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note:Defect in application

    (4) The Minister may accept an application even though it was not made in accordance with subsection (3).

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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, or

        • (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.

  • 2002, c. 22, s. 196;
  • 2007, c. 18, s. 113.

Appeal

Marginal note:Extension of time by Tax Court
  •  (1) A person who has made an application under section 196 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.

  • 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 196(5) was mailed to the person.

  • Marginal note: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 196(3).

  • Marginal note:Copy to the Commissioner

    (4) The Tax Court must send a copy of the application to the Commissioner.

  • Marginal note:Powers of 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 196(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, or

        • (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 196(1) was made as soon as circumstances permitted it to be made.

  • 2002, c. 22, s. 197;
  • 2007, c. 18, s. 114.
 
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