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

Full Document:  

Act current to 2022-07-25 and last amended on 2022-06-23. Previous Versions

PART IXGoods and Services Tax (continued)

DIVISION VIIIAdministration and Enforcement (continued)

SUBDIVISION DAssessments, Objections and Appeals (continued)

Marginal note:Appeal to Tax Court

 Where a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,

  • (a) appeal therefrom to the Tax Court; or

  • (b) where an appeal has already been instituted in respect of the matter, amend the appeal by joining thereto an appeal in respect of the reassessment or additional assessment in such manner and on such terms as the Tax Court directs.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12

Marginal note:Extension of time by Minister

  •  (1) Where no objection to an assessment is filed under section 301, or no request has been made under subsection 274(6), within the time limit otherwise provided, a person may make an application to the Minister to extend the time for filing a notice of objection or a request and the Minister may grant the application.

  • Marginal note:Contents of application

    (2) An application made under subsection (1) shall set out the reasons why the notice of objection or the request was not filed within the time otherwise limited by this Part for doing so.

  • Marginal note:How application made

    (3) An application under subsection (1) shall be made by delivering or mailing to the Chief of Appeals in a District Office or Taxation Centre of the Canada Revenue Agency the application accompanied by a copy of the notice of objection or a copy of the request, as the case may be.

  • Marginal note:Exception

    (4) The Minister may accept an application under this section notwithstanding that it was not delivered or mailed to the person or place specified in subsection (3).

  • Marginal note:Duties of Minister

    (5) On receipt of an application made under subsection (1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the person of the decision by registered or certified mail.

  • Marginal note:Date of objection if application granted

    (6) Where an application made under subsection (1) is granted, the notice of objection or the request shall be considered to have been filed on the day the decision of the Minister is mailed to the person.

  • Marginal note:When order to be made

    (7) No application shall be granted under this section unless

    • (a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and

    • (b) the person demonstrates that

      • (i) within the time otherwise limited by this Part for objecting,

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

        • (B) the person had a bona fide intention to object to the assessment or make the request,

      • (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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1999, c. 17, s. 155
  • 2000, c. 30, s. 90
  • 2007, c. 18, s. 49(F)
  • 2017, c. 33, s. 161

Marginal note:Extension of time by Tax Court

  •  (1) A person who has made an application under section 303 may apply to the Tax Court to have the application granted after either

    • (a) the Minister has refused the application, or

    • (b) ninety days have elapsed after service of the application under subsection 303(1) and the Minister has not notified the person of the Minister’s decision,

    but no application under this section may be made after the expiration of thirty days after the day the decision has been mailed to the person under subsection 303(5).

  • Marginal note:How application made

    (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 303(3).

  • Marginal note:Copy to Commissioner

    (3) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Commissioner.

  • Marginal note:Powers of Court

    (4) The Tax Court may dispose of an application made under subsection (1) by

    • (a) dismissing it, or

    • (b) granting it,

    and in granting an application, it may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order.

  • Marginal note:When application to be granted

    (5) No application shall be granted under this section unless

    • (a) the application was made under subsection 303(1) within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and

    • (b) the person demonstrates that

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

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

        • (B) the person had a bona fide intention to object to the assessment or make the request,

      • (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 under subsection 303(1) as soon as circumstances permitted it to be made.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1999, c. 17, s. 155
  • 2000, c. 30, s. 91
  • 2017, c. 33, s. 149(F)

Marginal note:Extension of time to appeal

  •  (1) Where no appeal to the Tax Court under section 306 has been instituted within the time limited by that provision for doing so, a person may make an application to the Tax Court 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 such terms as it deems just.

  • Marginal note:Contents of application

    (2) An application made under subsection (1) shall set out the reasons why the appeal to the Tax Court was not instituted within the time otherwise limited by this Part for doing so.

  • Marginal note:How application made

    (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

  • Marginal note:Copy to Deputy Attorney General of Canada

    (4) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Deputy Attorney General of Canada.

  • Marginal note:When order to be made

    (5) No order shall be made under this section unless

    • (a) the application is made within one year after the expiration of the time otherwise limited by this Part for appealing; and

    • (b) the person demonstrates that

      • (i) within the time otherwise limited by this Part for appealing,

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

        • (B) the person 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 it to be made, and

      • (iv) there are reasonable grounds for appealing from the assessment.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2000, c. 30, s. 92

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 and regulations.]
  • 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 and regulations.]
  • 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 and regulations.]
  • 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 and regulations.]
  • 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 and regulations.]
  • 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 and regulations.]
  • 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 and regulations.]
  • 1990, c. 45, s. 12
  • 2002, c. 8, s. 182
 
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