10.1 Unless otherwise directed by the Court, where an appellant is represented or assisted by an advisor other than counsel, disbursements in respect of services referred to in section 10 may be allowed on the taxation of party and party costs in an amount not to exceed one half of the amounts listed in section 10.
- SOR/2004-103, s. 7
(2) There may be allowed all services, sales, use or consumption taxes and other like taxes paid or payable on any counsel fees and disbursements allowed if it is established that such taxes have been paid or are payable and are not otherwise reimbursed or reimbursable in any manner whatever, including, without restriction, by means of claims for input tax credits in respect of such taxes.
- SOR/2004-103, s. 7
11 (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.
(1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent.
(2) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing himself to give evidence and giving evidence.
(3) and (4) [Repealed, SOR/2004-103, s. 8]
- SOR/96-507, s. 1
- SOR/2004-103, s. 8
- SOR/2007-144, s. 4
(2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 12.
(3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.
(4) Immediately following the taxation the Registrar shall send to each of the parties a certificate of taxation.
- SOR/2004-103, s. 20(E)
- SOR/2008-300, s. 4
13 (1) Any party may appeal to a judge of the Court from the taxation, such appeal to be exercised by notice in writing sent to the Registrar within 20 days of the date of mailing of the certificate of taxation.
(2) The time referred to in subsection (1) may be extended by a judge of the Court.
Costs Vexatious Proceedings
13.1 Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made.
- SOR/2004-103, s. 9
Removal of an Appeal from the Informal Procedure to the General Procedure or from the General Procedure to the Informal Procedure
14 An application by the Attorney General of Canada to remove an appeal from the informal procedure to the general procedure shall be by motion and the Court may give such directions as are necessary for the subsequent conduct of the appeal. There shall be no additional filing fee for proceeding in the general procedure, unless the Court so directs.
- SOR/2004-103, s. 10
15 (1) Where a person who has appealed under Part IX of the Excise Tax Act has not elected in the notice of appeal that section 18.3001 and sections 18.3003 to 18.302 (Informal Procedure) of the Act shall apply, that person may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, make such an election.
(2) An election under subsection (1) may be in the form set out in Schedule 15.
- SOR/93-100, s. 3
- SOR/2004-103, s. 11
Application for Extension of Time
16 (1) A person who has made an application to the Minister to extend the time for the filing of a notice of objection or the making of a request in writing to the Minister for an assessment in respect of an avoidance transaction may apply to the Court to have the application granted after either
(a) the Minister has refused the application, or
(b) 90 days have elapsed after service of the application 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 30 days after the day on which notification of the Minister’s decision was mailed to the person.
(2) An application made under subsection (1) may be in the form set out in Schedule 16(1) — OBJECTION or 16(2) — REQUEST, as the case may be.
(3) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application made to the Minister accompanied by three copies of the notice of objection or the request, as the case may be, and three copies of the Minister’s decision, if any.
(4) The Court may dispose of an application made under subsection (1) by
and, in granting 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.
(5) No application shall be granted under this section to a person unless
(a) the application is made within one year after
(b) the person demonstrates that
(i) within the applicable time specified in subparagraph (a)(i) or (ii), 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 to extend time was made to the Minister as soon as circumstances permitted it to be made.
“(1.1) Any person who has been assessed and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, 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.”
(6) 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 all of the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.
- SOR/95-117, s. 1
- SOR/2004-103, s. 12
- SOR/2007-144, s. 5
- SOR/2014-26, s. 45
(2) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, 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/95-117, s. 1
- SOR/2004-103, s. 13
- SOR/2007-144, s. 6
- SOR/2014-26, s. 46
- Date modified: