Marginal note:Appeal to Tax Court
Marginal note:No appeal
(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 195(10).
Marginal note:Amendment of appeal
(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.
Marginal note:Extension of time to appeal
199 (1) If no appeal to the Tax Court under section 198 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.
Marginal note:Contents of application
(2) An application must set out the reasons why the appeal was not instituted within the time limited under section 198 for doing so.
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 application together with three copies of the notice of appeal.
Marginal note:Copy to Deputy Attorney General of Canada
(4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada.
Marginal note:When order to be made
(5) No order shall be made under this section unless
(a) the application is made within one year after the expiry of the time limited under section 198 for appealing; and
(b) the person demonstrates that
(i) within the time limited under section 198 for appealing, the person
(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,
(iii) the application was made as soon as circumstances permitted it to be made, and
(iv) there are reasonable grounds for appealing from the assessment.
- 2002, c. 22, s. 199;
- 2007, c. 18, s. 115.
Marginal note:Limitation on appeals to the Tax Court
200 (1) Despite section 198, 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
(a) an issue in respect of which the person has complied with subsection 195(2) in the notice and only with respect to the relief sought in respect of the issue as specified by the person in the notice; or
(b) an issue described in subsection 195(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.
Marginal note:No appeal if waiver
(2) Despite section 198, 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.
Marginal note:Institution of appeals
Marginal note:Notice to the Commissioner
Marginal note:Disposition of appeal
203 The Tax Court may dispose of an appeal from an assessment by
(a) dismissing it; or
(b) allowing it and
Marginal note:References to Tax Court
204 (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, should be determined by the Tax Court, that question shall be determined by that Court.
Marginal note:Time during consideration not to count
(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
Marginal note:Reference of common questions to Tax Court
205 (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.
Marginal note:Contents of application
(2) An application shall set out
(a) the question in respect of which the Minister requests a determination;
(b) the names of the persons that the Minister seeks to have bound by the determination of the question; and
(c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.
(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.
Marginal note:Determination by Tax Court of question
(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
(a) if none of the persons so named has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or
(b) if one or more of the persons so named has or have appealed, make any order joining a party or parties to that or those appeals that it considers appropriate and proceed to determine the question.
Marginal note:Determination final and conclusive
(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).
(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 Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.
Marginal note:Parties to appeal
(7) The parties who are bound by a determination are parties to any appeal from the determination.
Marginal note:Time during consideration not counted
(8) For the purpose of making an assessment of the 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
Marginal note:Excluded periods
(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
(a) in the case of a person named in an order of the Tax Court under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or
(b) in the case of any other person, the day on which the person is served with notice that the person has not been named in an order of the Tax Court under subsection (4).
- 2002, c. 22, ss. 205, 410.
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