Digital Services Tax Act (S.C. 2024, c. 15, s. 96)

Marginal note:Extension of time by Tax Court of Canada

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  74 (1) A person that has made an application under section 73 may apply to the Tax Court of Canada to have the application granted after either

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    (a) the Minister has refused the application; or

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    (b) 90 days have elapsed after the day on which the application was made and the Minister has not notified the person of the Minister’s decision.

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  Marginal note:When application may not be made

  (2) A person is not permitted to make an application under subsection (1) after the expiry of 30 days after the day on which notification of the decision referred to in subsection 73(5) was sent to the person.

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  Marginal note:How application made

  (3) An application under subsection (1) must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, the documents referred to in subsection 73(3) and the notification, if any, referred to in subsection 73(5).

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  Marginal note:Copy to the Commissioner

  (4) The Tax Court of Canada must send a copy of any application received under subsection (3) to the Commissioner.

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  Marginal note:Powers of Tax Court of Canada

  (5) The Tax Court of Canada may dispose of an application received under subsection (3) 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.

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  Marginal note:Conditions for grant of application

  (6) An application is to be granted by the Tax Court of Canada under this section only if

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    (a) the application under subsection 73(1) is made within one year after the expiry of the time limited by this Act for objecting; and

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    (b) the person demonstrates that

    • (i) within the time limited by this Act for objecting, the person

      • (A) was unable to act or to give a mandate to act in the person’s 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 73(1) was made as soon as circumstances permitted.

Marginal note:Appeal to Tax Court of Canada

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  75 (1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment varied or vacated, or a reassessment made, after either

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    (a) the Minister has confirmed the assessment or has made a reassessment, or

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    (b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has made a reassessment.

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  Marginal note:No appeal

  (2) A person is not permitted to institute an appeal under subsection (1) after the expiry of 90 days after the day on which the notice that the Minister has confirmed the assessment or made a reassessment is sent to the person under subsection 72(10).

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  Marginal note:Amendment of appeal

  (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.

Marginal note:Extension of time to appeal

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  76 (1) If no appeal to the Tax Court of Canada under section 75 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

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  Marginal note:Contents of application

  (2) An application under subsection (1) must set out the reasons why the appeal was not instituted within the time limited by section 75 for doing so.

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  Marginal note:How application made

  (3) An application under subsection (1) must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, the application and the notice of appeal.

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  Marginal note:Copy to Deputy Attorney General of Canada

  (4) The Tax Court of Canada must send a copy of any application under subsection (1) to the office of the Deputy Attorney General of Canada.

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  Marginal note:Conditions for order to be made

  (5) An order may be made under this section only if

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    (a) the application under subsection (1) is made within one year after the expiry of the time limited by section 75 for appealing; and

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    (b) the person demonstrates that

    • (i) within the time limited by section 75 for appealing, the person

      • (A) was unable to act or to give a mandate to act in the person’s name, or

      • (B) had a bona fide 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, and

    • (iv) there are reasonable grounds for the appeal.

Marginal note:Limitation on appeals

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  77 (1) Despite section 75, 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

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    (a) an issue in respect of which the person has complied with subsection 72(2) in the notice and the relief sought in respect of the issue as specified in the notice; or

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    (b) an issue referred to in subsection 72(5), if the person was not required to file a notice of objection to the assessment that gave rise to the issue.

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  Marginal note:No appeal if waiver

  (2) Despite section 75, a person is not permitted to appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the person has waived the right of objection or appeal.

Marginal note:Institution of appeals

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

Marginal note:Disposition of appeal

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  79 (1) The Tax Court of Canada may dispose of an appeal from an assessment by

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    (a) dismissing it; or

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    (b) allowing it and

    • (i) vacating the assessment,

    • (ii) varying the assessment, or

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

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  Marginal note:Partial disposition of appeal

  (2) If an appeal raises more than one issue, the Tax Court of Canada may, with the written consent of the parties to the appeal, dispose of a particular issue by

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    (a) dismissing the appeal with respect to the particular issue; or

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    (b) allowing the appeal with respect to the particular issue and

    • (i) varying the assessment, or

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

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  Marginal note:Disposal of remaining issues

  (3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.

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  Marginal note:Appeal to Federal Court of Appeal

  (4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.

Marginal note:References to Tax Court of Canada

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  80 (1) The Minister and a person may agree 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.

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  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 period beginning on the day on which proceedings are instituted in the Tax Court of Canada to have a question determined under subsection (1) and ending on the day on which the question is finally determined is not to be counted in the computation of

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    (a) the seven-year period referred to in subsection 70(1);

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    (b) the period within which a notice of objection to an assessment may be filed under section 72; and

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    (c) the period within which an appeal may be instituted under section 75.

Marginal note:Reference of common questions to Tax Court

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  81 (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.

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  Marginal note:Contents of application

  (2) An application under subsection (1) must set out

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    (a) the question in respect of which the Minister requests a determination;

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    (b) the names of the persons that the Minister seeks to have bound by the determination; and

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    (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base the assessments of each person named in the application.

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  Marginal note:Service

  (3) A copy of any application under subsection (1) must be served by the Minister on each person named in the application and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question.

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  Marginal note:Determination of question by Tax Court

  (4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application under subsection (1) will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application, the Tax Court of Canada may make an order naming the persons in respect of which the question will be determined and may

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    (a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or

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    (b) if one or more of the persons named in the order 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 in any manner that it considers appropriate.

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  Marginal note:Determination final and conclusive

  (5) Subject to subsection (6), if a question set out in an application under subsection (1) is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named in an order by the Court under subsection (4).

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  Marginal note:Appeal

  (6) If a question set out in an application under subsection (1) is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal from the determination.

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  Marginal note:Parties to appeal

  (7) The parties that are bound by a determination under subsection (4) are parties to any appeal from the determination.

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  Marginal note:Time during consideration not to count

  (8) For the purposes of making an assessment, filing a notice of objection to an assessment or instituting an appeal from an assessment, the period referred to in subsection (9) must not be counted in the computation of

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    (a) the seven-year period referred to in subsection 70(1);

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    (b) the period within which a notice of objection to an assessment may be filed under section 72; and

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    (c) the period within which an appeal may be instituted under section 75.

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  Marginal note:Excluded periods

  (9) The period that is not to be counted in the computation of the periods referred to in paragraphs (8)(a) to (c) is the period beginning on the day on which a copy of an application made under this section is served on a person under subsection (3) and

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    (a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), ending on the day on which the determination becomes final and conclusive; and

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    (b) in the case of any other person, ending on 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).