Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-04-02 and last amended on 2013-06-26. Previous Versions

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.