Petroleum and Gas Revenue Tax Act

Marginal note:Objections to assessments

• 19 (1) A taxpayer who objects to an assessment under this Part may, within ninety days from the day of mailing of the notice of assessment, serve on the Minister a notice of objection in duplicate in prescribed form setting out the reasons for the objection and all relevant facts.

• Marginal note:Service

  (2) A notice of objection under this section shall, subject to subsection (6), be served by being sent by registered mail addressed to the Commissioner of Customs and Revenue at Ottawa.

• Marginal note:Duties of Minister re objections

  (3) On receipt of a notice of objection under this section, the Minister shall,

  • (a) with all due dispatch, reconsider the assessment and vacate, confirm or vary the assessment or reassess, or

  • (b) where the taxpayer indicates in the notice of objection that the taxpayer wishes to appeal immediately to the Tax Court of Canada and that the taxpayer waives reconsideration of the assessment and the Minister consents to the waiver, file a copy of the notice of objection with the Registrar of the Tax Court of Canada,

  and the Minister shall thereupon notify the taxpayer of his action by registered mail.

• Marginal note:When assessment deemed confirmed

  (4) Where the Minister files a copy of a notice of objection pursuant to paragraph (3)(b), the Minister shall be deemed, for the purposes of section 22, to have confirmed the assessment to which the notice relates and the taxpayer who served the notice shall be deemed to have thereupon instituted an appeal in accordance with that section.

• Marginal note:Idem

  (5) A reassessment made by the Minister pursuant to subsection (3) is not invalid by reason only that it was not made within four years from the day of mailing of a notice of an original assessment or of a notification described in subsection 13(4).

• Marginal note:Acceptance of notice of objection

  (6) The Minister may accept a notice of objection as having been duly served under this section notwithstanding that it was not served in duplicate or in the manner required by subsection (2).

• Marginal note:Appeals

  (7) Where a taxpayer has served a notice of objection to an assessment in accordance with this section and thereafter the Minister reassesses the taxpayer’s tax for the taxation year in respect of which the notice of objection was served or makes an additional assessment in respect thereof, and sends to the taxpayer a notice of the reassessment or of the additional assessment, as the case may be, the taxpayer may, without serving a notice of objection to the reassessment or additional assessment,

  • (a) appeal therefrom to the Tax Court of Canada in accordance with section 22; or

  • (b) if an appeal to the Tax Court of Canada has been instituted with respect to the assessment, amend that appeal by joining thereto an appeal in respect of the reassessment or the additional assessment in such manner and on such terms, if any, as that Court directs.