General Provisions Concerning Charges and Other Amounts Payable (continued)
Marginal note:Assessment of refund
51 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.
(2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.
(3) If, on assessment under this section, the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.
(4) A refund shall not be paid under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act.
(5) If a refund is paid to a person, the Minister shall pay interest at the specified rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.
Marginal note:Notice of assessment
Marginal note:Payment of remainder
(2) If the Minister has assessed a person for an amount, any portion of that amount remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
Marginal note:Limitation period for assessments
53 (1) Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after the day on which the person filed the person’s return under section 26.
Marginal note:Exception — objection or appeal
(2) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made
Marginal note:Exception — neglect or fraud
(3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,
Marginal note:Exception — waiver
(4) An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect.
Marginal note:Filing waiver
(5) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.
Marginal note:Revoking waiver
(6) Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed.
Objections to Assessment
Marginal note:Objection to assessment
54 (1) Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.
Marginal note:Issue to be decided
(2) A notice of objection shall
Marginal note:Late compliance
(3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.
Marginal note:Limitation on objections
(4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this section referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue
Marginal note:Application of subsection (4)
(5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.
Marginal note:Limitation on objections
(6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.
Marginal note:Acceptance of objection
(7) The Minister may accept a notice of objection even if it was not filed in the prescribed form and manner.
Marginal note:Consideration of objection
(8) On receipt of a notice of objection, the Minister shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment.
Marginal note:Waiving reconsideration
(9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.
Marginal note:Notice of decision
(10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall notify the person objecting to the assessment of the Minister’s decision by mail.
Marginal note:Extension of time by Minister
55 (1) If no objection to an assessment is filed under section 54 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 Assistant Commissioner of the Appeals Branch 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 if 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 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 for 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
(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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