Marginal note:Minister not bound
192. (1) The Minister is not bound by any return, application or information provided by or on behalf of a person and may make an assessment despite any return, application or information provided or not provided.
Marginal note:Liability not affected
(2) Liability to pay any duty, interest or other amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Marginal note:Binding effect — unincorporated body
(3) If a person (referred to in this subsection as the “body”) that is not an individual or a corporation is assessed in respect of any matter,
(a) the assessment is not invalid only because one or more other persons (each of which is referred to in this subsection as a “representative”) who are liable for obligations of the body did not receive a notice of the assessment;
(b) the assessment is binding on each representative of the body, subject to a reassessment of the body and the rights of the body to object to or appeal from the assessment under this Act; and
(c) an assessment of a representative in respect of the same matter is binding on the representative, subject only to a reassessment of the representative and the rights of the representative to object to or appeal from the assessment of the representative under this Act on the grounds that the representative is not a person who is liable to pay an amount to which the assessment of the body relates, the body has been reassessed in respect of that matter or the assessment of the body in respect of that matter has been vacated.
Marginal note:Assessment deemed valid
(4) Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it.
(5) An appeal from an assessment shall not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of a directory provision of this Act.
Marginal note:Notice of assessment
193. (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
194. 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
195. (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.
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