Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)
(2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under subsections 4(3) and (5), three copies of the application accompanied by three copies of the notice of appeal.
(3) No application shall be granted under this section to a person unless
(a) the application is made within one year after the expiration of 90 days after the day on which the notice was sent to the person informing the person that the Minister has confirmed the assessment or has reassessed; and
(b) the person demonstrates that
(i) within the 90-day period specified in paragraph (a), 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,
(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.
(4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.
- SOR/2007-148, s. 6
- Date modified: