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

Act current to 2017-07-03 and last amended on 2017-07-01. Previous Versions

Marginal note:Appeal to Tribunal or Court where no decision
  •  (1) Where a person has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Tribunal or the Federal Court.

  • Marginal note:Appeal to Court where no decision

    (2) Where a person has served a notice of objection under section 81.15 or 81.17 in respect of Part I and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Federal Court.

  • Marginal note:Limitation

    (3) No appeal may be instituted pursuant to this section after the Minister has sent a notice of decision to the person who served the notice of objection.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52;
  • 2002, c. 8, s. 183.
Marginal note:Appeal to Tribunal or Federal Court
  •  (1) Where a person has served a notice of objection under section 81.15 in respect of an assessment and thereafter the Minister, otherwise than pursuant to subsection 81.15(4) or 81.38(1), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of assessment in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment,

    • (a) appeal the varied assessment or reassessment to the Tribunal or the Federal Court in accordance with section 81.19 or 81.2, as the case may be, as if the notice of assessment were a notice of decision of the Minister; or

    • (b) if an appeal has been instituted in respect of the assessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the court hearing the appeal, as the case may be, deems appropriate.

  • Marginal note:Idem

    (2) Where a person has appealed an assessment under section 81.22 and thereafter the Minister, pursuant to subsection 81.15(4), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of decision in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the Federal Court, as the case may be, deems appropriate.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52;
  • 2002, c. 8, s. 183.
Marginal note:Appeal to Court from decision of Tribunal

 Any party to an appeal to the Tribunal under section 81.19, 81.21, 81.22 or 81.23 may, within one hundred and twenty days after the day on which the decision of the Tribunal is sent to that party, appeal the decision to the Federal Court.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52;
  • 2002, c. 8, s. 183.

Appeals to Tribunal

Marginal note:Notice to Commissioner
  •  (1) Where an appeal to the Tribunal is instituted otherwise than pursuant to subsection 81.21(1), the Tribunal shall send a notice of the appeal to the Commissioner at Ottawa.

  • (2) [Repealed, 2013, c. 34, s. 413]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52;
  • 1999, c. 17, s. 155;
  • 2013, c. 34, s. 413.
Marginal note:Hearing of appeal

 The Tribunal may hear an appeal under this Part in private if, on application by any party to the appeal, the Tribunal is satisfied that the circumstances of the case justify the hearing being so held.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52.
Marginal note:Disposition of appeal
  •  (1) After hearing an appeal under this Part, the Tribunal may dispose of the appeal by making such finding or declaration as the nature of the matter may require and by making an order

    • (a) dismissing the appeal; or

    • (b) allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration.

  • Marginal note:Costs

    (2) No costs may be awarded by the Tribunal on the disposition of an appeal.

  • Marginal note:Decision of Tribunal

    (3) A decision of the Tribunal disposing of an appeal shall be recorded in writing and include the reasons for the decision, and a copy thereof shall forthwith be sent to the parties to the appeal.

  • Marginal note:Penalty where no reasonable grounds for appeal to Tribunal

    (4) Where the Tribunal disposes of an appeal in respect of an assessment or where such an appeal to the Tribunal is discontinued or dismissed without a hearing, the Tribunal may, on application by the Minister, order the person instituting the appeal to pay to the Receiver General an amount not exceeding ten per cent of the amount that was in controversy, if the Tribunal determines that there were no reasonable grounds for the appeal and that one of the main purposes for instituting or maintaining the appeal was to defer the payment of any tax, penalty, interest or other sum payable under this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52.

Appeals to Court

Marginal note:Institution of appeal to Court
  •  (1) An appeal to the Federal Court under section 81.2, 81.22 or 81.24 shall be instituted

    • (a) in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal Courts Act; and

    • (b) in the case of an appeal by the Minister, in the manner provided by the rules made under the Federal Courts Act for the commencement of an action.

  • Marginal note:Counter-claim or cross-demand

    (2) If the respondent in an appeal under section 81.24 from a decision of the Tribunal desires to appeal that decision, the respondent may do so, whether or not the time fixed by that section has expired, by a counter-claim or cross-demand instituted in accordance with the Federal Courts Act and the rules made under that Act.

  • Marginal note:Procedure

    (3) An appeal to the Federal Court under this Part is deemed to be an action in the Federal Court to which the Federal Courts Act and the rules made under that Act applicable to an ordinary action apply, except as varied by special rules made in respect of such appeals and except that

    • (a) the rules concerning joinder of parties and causes of action do not apply except to permit the joinder of appeals under this Part;

    • (b) a copy of a notice of objection filed with the Federal Court under subsection 81.21(3) is deemed to be a statement of claim that is filed with the Court by the person serving the notice and served by that person on the Minister on the day it was so filed by the Minister; and

    • (c) a copy of a notice of objection filed by the Minister pursuant to subsection 81.21(3) or an originating document filed by the Minister pursuant to subsection (1) shall be served in the manner provided in subsection (4).

  • Marginal note:Service

    (4) Where a copy of a notice of objection is filed by the Minister pursuant to subsection 81.21(3) or an originating document is filed by the Minister pursuant to subsection (1) and he files two copies or additional copies thereof, together with a certificate as to the latest known address of the other party to the appeal, an officer of the Court shall, after verifying the accuracy of the copies, forthwith on behalf of the Minister serve the copy of the notice of objection or the originating document, as the case may be, on that other party by sending the copies or additional copies thereof by registered or certified letter addressed to that other party at the address set out in the certificate.

  • Marginal note:Certificate

    (5) Where copies have been served on a party pursuant to subsection (4), a certificate signed by an officer of the Court as to the date of filing and the date of mailing of the copies shall be transmitted to the office of the Deputy Attorney General of Canada and is evidence of the date of filing and the date of service of the documents referred to therein.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52;
  • 2002, c. 8, s. 137.
 
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