Marginal note:Extension of time by Minister
196 (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, and
(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.
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