Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2017-10-13 and last amended on 2017-07-01. Previous Versions

Marginal note:Appeal to Tax Court

 Where a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,

  • (a) appeal therefrom to the Tax Court; or

  • (b) where an appeal has already been instituted in respect of the matter, amend the appeal by joining thereto an appeal in respect of the reassessment or additional assessment in such manner and on such terms as the Tax Court directs.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Extension of time by Minister
  •  (1) Where no objection to an assessment is filed under section 301, or no request has been made under subsection 274(6), within the time limit otherwise provided, a person may make an application to the Minister to extend the time for filing a notice of objection or a request and the Minister may grant the application.

  • Marginal note:Contents of application

    (2) An application made under subsection (1) shall set out the reasons why the notice of objection or the request was not filed within the time otherwise limited by this Part for doing so.

  • Marginal note:How application made

    (3) An application under subsection (1) shall be made by delivering or mailing to the Chief of Appeals in a District Office or Taxation Centre of the Agency the application accompanied by a copy of the notice of objection or a copy of the request, as the case may be.

  • Marginal note:Exception

    (4) The Minister may accept an application under this section notwithstanding that it was not delivered or mailed to the person or place specified in subsection (3).

  • Marginal note:Duties of Minister

    (5) On receipt of an application made under subsection (1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the person of the decision by registered or certified mail.

  • Marginal note:Date of objection if application granted

    (6) Where an application made under subsection (1) is granted, the notice of objection or the request shall be considered to have been filed on the day the decision of the Minister is mailed to the person.

  • Marginal note:When order to be made

    (7) No application shall be granted under this section unless

    • (a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and

    • (b) the person demonstrates that

      • (i) within the time otherwise limited by this Part for objecting,

        • (A) the person was unable to act or to give a mandate to act in the person’s name, or

        • (B) the person had a bona fide intention to object to the assessment or make the request,

      • (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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1999, c. 17, s. 155;
  • 2000, c. 30, s. 90;
  • 2007, c. 18, s. 49(F).
Marginal note:Extension of time by Tax Court
  •  (1) A person who has made an application under section 303 may apply to the Tax Court to have the application granted after either

    • (a) the Minister has refused the application, or

    • (b) ninety days have elapsed after service of the application under subsection 303(1) 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 thirty days after the day the decision has been mailed to the person under subsection 303(5).

  • Marginal note:How application made

    (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 303(3).

  • Marginal note:Copy to Commissioner

    (3) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Commissioner.

  • Marginal note:Powers of Court

    (4) The Tax Court may dispose of an application made under subsection (1) by

    • (a) dismissing it, or

    • (b) granting it,

    and in granting an application, 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.

  • Marginal note:When application to be granted

    (5) No application shall be granted under this section unless

    • (a) the application was made under subsection 303(1) within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and

    • (b) the person demonstrates that

      • (i) within the time otherwise limited by this Act for objecting,

        • (A) the person was unable to act or to give a mandate to act in the person’s name, or

        • (B) the person had a bona fide intention to object to the assessment or make the request,

      • (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 under subsection 303(1) as soon as circumstances permitted it to be made.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1999, c. 17, s. 155;
  • 2000, c. 30, s. 91.
Marginal note:Extension of time to appeal
  •  (1) Where no appeal to the Tax Court under section 306 has been instituted within the time limited by that provision for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose such terms as it deems just.

  • Marginal note:Contents of application

    (2) An application made under subsection (1) shall set out the reasons why the appeal to the Tax Court was not instituted within the time otherwise limited by this Part for doing so.

  • Marginal note:How application made

    (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

  • Marginal note:Copy to Deputy Attorney General of Canada

    (4) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Deputy Attorney General of Canada.

  • Marginal note:When order to be made

    (5) No order shall be made under this section unless

    • (a) the application is made within one year after the expiration of the time otherwise limited by this Part for appealing; and

    • (b) the person demonstrates that

      • (i) within the time otherwise limited by this Part for appealing,

        • (A) the person was unable to act or to give a mandate to act in the person’s name, or

        • (B) the person had a bona fide intention to appeal,

      • (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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2000, c. 30, s. 92.
 
Date modified: