Marginal note:Appeal to Federal Court
63. (1) Where the Minister confirms or varies an assessment under subsection 62(2) or fails, within ninety days after the date of mailing by the interest holder of the notice of objection, to notify the interest holder that the Minister has confirmed, varied or vacated the assessment, the interest holder may appeal to the Federal Court in the manner set out in section 48 of the Federal Courts Act to have the assessment varied or vacated.
Marginal note:Time limit for appeal
(2) No appeal under subsection (1) may be instituted after the expiration of ninety days after the date of mailing of a notice confirming or varying an assessment or, where no such notice is given, after the expiration of one hundred and eighty days after the date of mailing of the notice of objection.
Marginal note:Notice of appeal
(3) Where an appeal is taken under subsection (1), the Federal Court shall forthwith give notice of the appeal to the Minister who, forthwith after receiving the notice, shall forward to the Court copies of all reports or returns, notices of assessment, notices of objection and other documents, if any, that are relevant to the appeal.
Marginal note:Disposition of appeal
(4) The Federal Court may dispose of an appeal under subsection (1) by dismissing it or by allowing it and vacating or varying the assessment and may make such orders as are necessary for giving effect to any such disposition.
Marginal note:Hearing in private
(5) Proceedings in an appeal to the Federal Court under subsection (1) may be held in private on request made to the Court by a party to the appeal.
- R.S., 1985, c. 36 (2nd Supp.), s. 63;
- 2002, c. 8, s. 182.
Marginal note:Extension of time for objection
64. (1) Notwithstanding subsections 62(1) and 63(2), the Federal Court may, on application, make an order, subject to any terms it deems just, extending the time within which a notice of objection to an assessment may be given under subsection 62(1) or an appeal to the Federal Court may be instituted under subsection 63(2) where, in the opinion of the Court, the circumstances of the case are such that it would be just and equitable to do so.
Marginal note:Suspension of payment of amounts in dispute
(2) Where notice of objection to an assessment is given under subsection 62(1) or an appeal to the Federal Court is instituted under subsection 63(1), the Minister may suspend, pending disposition of the objection or appeal, the requirement to pay any amount on account of royalty, interest or penalty payable under this Part, the liability for which the interest holder disputes in the notice of objection or on appeal.
Marginal note:Furnishing security
(3) The Minister may, as a condition of suspending payment of any amount in dispute, require the relevant interest holder to furnish security for such payment in a form and amount acceptable to the Minister.
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