6. (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 6.

(2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under section 5, three copies of the application accompanied by three copies of the notice of appeal.

(3) No application shall be granted under this section to an applicant unless

• (a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and

• (b) the applicant demonstrates that

  • (i) within the initial 90-day period specified in paragraph (a), the applicant

    • (A) was unable to act or to instruct another to act in the applicant’s name, or

    • (B) had a good faith intention to appeal,

  • (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 the decision.

(4) After having given the Minister an opportunity to make representations, the Court shall dispose of the application on the basis of the representations contained in it and any additional information, if any, that the Court may require.

(5) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the applicant and the Minister of the decision.

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

7. (1) The Registrar shall serve the Minister with a copy of the notice of appeal referred to in section 5 and notice of the Registry in which it was filed or to which it was mailed.

(2) The material referred to in subsection (1) may be served personally, and personal service on the Commissioner of Revenue is deemed to be personal service on the Minister, or by mail addressed to the Minister, and if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Registrar accompanying the material.

8. (1) The Minister, on receipt of a copy of the notice of appeal referred to in section 7, shall

• (a) serve a copy of the notice of appeal and notice of the Registry in which it was filed or to which it was mailed on every person to whom a notification was sent under subsection 93(3) of the Act in respect of the decision that is the subject of the appeal, and

• (b) serve notice at the Registry in which the notice of appeal was filed or to which it was mailed of the name and address of every person who was served with the material referred to in paragraph (a), and serve at that Registry a copy of

  • (i) the request made under subsection 90(1) of the Act to the authorized officer of the Canada Revenue Agency to make a ruling, or

  • (ii) the assessment made by the Minister under section 85 of the Act, and a copy of the appeal in respect of that assessment made to the Minister under section 92 of the Act,

  and a copy of the notification sent by the Minister under subsection 93(3) of the Act.

(2) The material referred to

• (a) in paragraph (1)(a) may be served personally or by mail, and

• (b) in paragraph (1)(b) may be served by filing it at the Registry or by mail

and, if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Minister accompanying the material.