Excise Tax Act

Marginal note:Extension of time by Tribunal

• 81.32 (1) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, or to appeal to the Tribunal under section 81.19 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Tribunal for an order extending that time.

• Marginal note:Procedure

  (2) An application under subsection (1) shall be made by filing with the Tribunal three copies of the application.

• Marginal note:Extension of time by Federal Court — Trial Division

  (3) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17 in respect of Part I or to appeal to the Federal Court — Trial Division under section 81.2 or 81.24 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Court for an order extending that time.

• Marginal note:Procedure

  (4) An application under subsection (3) shall be made by filing a notice of the application with the Court and serving a copy of the notice on the Deputy Attorney General of Canada at least fourteen days before the application is returnable.

• Marginal note:Reasons

  (5) An application under subsection (1) or (3) shall set out the reasons why the applicant is or was not able to comply with the time limitation.

• Marginal note:Limitation

  (6) No application may be made pursuant to subsection (1) or (3) more than one year after the expiration of the time limited.

• Marginal note:Order

  (7) On application pursuant to subsection (1) or (3), the Tribunal or Court may grant an order extending the time limited if

  • (a) it has not previously made an order extending that time; and

  • (b) it is satisfied that

    • (i) the circumstances are such that it is just and equitable to extend the time,

    • (ii) but for the circumstances referred to in subparagraph (i), an objection would have been made or an appeal would have been instituted, as the case may be, within that time,

    • (iii) the application was brought as soon as circumstances permitted, and

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