Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)

Marginal note:Limitation on appeals to the Tax Court of Canada

• 59. (1) Despite section 57, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada 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 54(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or

  • (b) an issue described in subsection 54(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 57, a person may not appeal to the Tax Court of Canada 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

60. An appeal to the Tax Court of Canada under this Act shall be instituted in accordance with the Tax Court of Canada Act.

Marginal note:Disposition of appeal

61. The Tax Court of Canada 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.

Marginal note:References to Tax Court of Canada

• 62. (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 of the person, should be determined by the Tax Court of Canada, that question shall be determined by that Court.

• Marginal note:Time during consideration not to count

  (2) For the purposes of making an assessment, 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 of Canada to have a question determined and the day on which the question is finally determined shall not be counted in the computation of

  • (a) the four-year period referred to in subsection 53(1);

  • (b) the period within which a notice of objection to an assessment may be filed under subsection 54(1); or

  • (c) the period within which an appeal may be instituted under subsection 57(2).

Marginal note:Reference of common questions to Tax Court of Canada

• 63. (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 of Canada 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; 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.

• Marginal note:Service

  (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 of Canada, is likely to be affected by the determination of the question.

• Marginal note:Determination by Tax Court of Canada of question

  (4) If the Tax Court of Canada 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 of Canada 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 that it considers appropriate joining a party or parties to that appeal or those appeals 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 of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).

• Marginal note:Appeal

  (6) If a question set out in an application is determined by the Tax Court of Canada, the Minister or any person who has been served with a copy of the application and who is named in an order of the Court under subsection (4) may appeal from the determination, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as those provisions relate to appeals from the Tax Court of Canada.

• 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 a 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

  • (a) the four-year period referred to in subsection 53(1);

  • (b) the period within which a notice of objection to an assessment may be filed under subsection 54(1); or

  • (c) the period within which an appeal may be instituted under subsection 57(2).

• 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 of Canada 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 a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).