Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2017-11-06 and last amended on 2017-07-01. Previous Versions

Marginal note:Appeal

 A person who has filed a notice of objection to an assessment under this Subdivision may appeal to the Tax Court to have the assessment vacated or a reassessment made after either

  • (a) the Minister has confirmed the assessment or has reassessed, or

  • (b) one hundred and eighty days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed,

but no appeal under this section may be instituted after the expiration of ninety days after the day notice is sent to the person under section 301 that the Minister has confirmed the assessment or has reassessed.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Limitation on appeals to the Tax Court
  •  (1) Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies 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 301(1.2) or (1.21) in the notice, or

    • (b) an issue described in subsection 301(1.5) where the person was not required to file a notice of objection to the assessment that gave rise to the issue

    and, in the case of an issue described in paragraph (a), the person may so appeal only with respect to the relief sought in respect of the issue as specified by the person in the notice.

  • Marginal note:Idem

    (2) Notwithstanding sections 302 and 306, 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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 83;
  • 2010, c. 12, s. 81.
Marginal note:Institution of appeals

 An appeal to the Tax Court under this Act, other than one referred to in section 18.3001 of the Tax Court of Canada Act, shall be instituted in the manner set out in that Act or in any rules made under that Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Notice to Commissioner
  •  (1) Where an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of appeal to the office of the Commissioner.

  • (2) [Repealed, 2007, c. 18, s. 50]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1999, c. 17, s. 155;
  • 2007, c. 18, s. 50.
Marginal note:Disposition of appeal
  •  (1) The Tax Court may dispose of an appeal from an assessment by

    • (a) dismissing it; or

    • (b) allowing it and

      • (i) vacating the assessment, or

      • (ii) referring the assessment back to the Minister for reconsideration and reassessment.

  • (2) [Repealed, 1993, c. 27, s. 132]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 132.
Marginal note:References to Tax Court
  •  (1) Where the Minister and another person agree in writing that a question arising under this Part, 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) The time between the day proceedings are instituted in the Tax Court to have a question determined under subsection (1) and the day the question is finally determined shall not be counted in the computation of

    • (a) the four-year periods referred to in section 298,

    • (b) the time for service of a notice of objection to an assessment under section 301, or

    • (c) the time within which an appeal may be instituted under section 306,

    for the purpose of making an assessment of a person who agreed in writing to the determination of the question, for the purpose of serving a notice of objection thereto or for the purpose of instituting an appeal therefrom, as the case may be.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Reference of common questions to Tax Court
  •  (1) Where 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:Idem

    (2) An application made under subsection (1) 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,

    and a copy of the application shall be served by the Minister on each of the persons named therein 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:Where Tax Court may determine question

    (3) Where the Tax Court is satisfied that a determination of a question set out in an application made under this section 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 such manner as it considers appropriate; or

    • (b) if one or more of the persons so named has or have appealed, make such order joining a party or parties to that or those appeals as it considers appropriate and proceed to determine the question.

  • Marginal note:Determination final and conclusive

    (4) Subject to subsection (5), where a question set out in an application made under this section is determined by the Tax Court, the determination thereof is final and conclusive for the purposes of any assessments of persons named by it under subsection (3).

  • Marginal note:Appeal

    (5) Where a question set out in an application made under this section 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 (3) may, in accordance with the provisions of this Part, 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

    (6) The parties bound by a determination under subsection (4) are parties to any appeal therefrom under subsection (5).

  • Marginal note:Time during consideration not counted

    (7) The time between the day an application made under this section is served on a person under subsection (2) and

    • (a) in the case of a person named in an order of the Tax Court under subsection (3), the day the determination becomes final and conclusive and not subject to any appeal, or

    • (b) in the case of any other person, the day the person is served with notice that the person has not been named in an order of the Tax Court under subsection (3),

    shall not be counted in the computation of

    • (c) the four-year periods referred to in section 298,

    • (d) the time for service of a notice of objection to an assessment under section 301, or

    • (e) the time within which an appeal may be instituted under section 306,

    for the purpose of making an assessment of the person, serving a notice of objection thereto or instituting an appeal therefrom, as the case may be.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2002, c. 8, s. 182.
 
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