Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2017-09-27 and last amended on 2017-07-01. Previous Versions

Marginal note:Extension of time by Minister
  •  (1) Where no notice of objection to an assessment has been served under section 165, nor any request under subsection 245(6) made, within the time limited by those provisions for doing so, the taxpayer may apply to the Minister to extend the time for serving the notice of objection or making the request.

  • Marginal note:Contents of application

    (2) An application made under subsection 166.1(1) shall set out the reasons why the notice of objection or the request was not served or made, as the case may be, within the time otherwise limited by this Act for doing so.

  • Marginal note:How application made

    (3) An application under subsection 166.1(1) shall be made by being addressed to the Chief of Appeals in a District Office or a Taxation Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre, accompanied by a copy of the notice of objection or a copy of the request, as the case may be.

  • Marginal note:Idem

    (4) The Minister may accept an application under this section that was not made in the manner required by subsection 166.1(3).

  • Marginal note:Duties of Minister

    (5) On receipt of an application made under subsection 166.1(1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the taxpayer in writing of the Minister’s decision.

  • Marginal note:Date of objection or request if application granted

    (6) If an application made under subsection (1) is granted, the notice of objection or the request, as the case may be, is deemed to have been served or made on the day on which the decision of the Minister is sent to the taxpayer.

  • 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 Act for serving a notice of objection or making a request, as the case may be; and

    • (b) the taxpayer demonstrates that

      • (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer

        • (A) was unable to act or to instruct another to act in the taxpayer’s name, or

        • (B) 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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 7, Sch. II, s. 139, Sch. VIII, s. 99, c. 13, s. 8;
  • 1999, c. 17, s. 168;
  • 2005, c. 38, s. 138;
  • 2010, c. 25, s. 44.
Marginal note:Extension of time by Tax Court
  •  (1) A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada 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 under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision,

    but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer.

  • Marginal note:How application made

    (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).

  • Marginal note:Copy to Deputy Minister

    (3) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue.

  • Marginal note:Powers of Court

    (4) The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its 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 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and

    • (b) the taxpayer demonstrates that

      • (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer

        • (A) was unable to act or to instruct another to act in the taxpayer’s name, or

        • (B) 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 166.1(1) as soon as circumstances permitted.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 7, Sch. II, s. 139, c. 13, s. 7;
  • 1999, c. 17, s. 167;
  • 2000, c. 30, s. 171;
  • 2001, c. 17, s. 264;
  • 2005, c. 38, s. 140.
Marginal note:Extension of time to appeal
  •  (1) Where an appeal to the Tax Court of Canada has not been instituted by a taxpayer under section 169 within the time limited by that section for doing so, the taxpayer may make an application to the Court for an order extending the time within which the 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 167(1) shall set out the reasons why the appeal was not instituted within the time limited by section 169 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 of Canada, 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

    (4) The Tax Court of Canada shall send a copy of each application made under this section 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 limited by section 169 for appealing; and

    • (b) the taxpayer demonstrates that

      • (i) within the time otherwise limited by section 169 for appealing the taxpayer

        • (A) was unable to act or to instruct another to act in the taxpayer’s name, or

        • (B) 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, and

      • (iv) there are reasonable grounds for the appeal.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 167;
  • 1994, c. 7, Sch. II, s. 139;
  • 2000, c. 30, s. 172.

Revocation of Registration of Certain Organizations and Associations

Marginal note:Notice of intention to revoke registration
  •  (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) that the Minister proposes to revoke its registration if the person

    • (a) applies to the Minister in writing for revocation of its registration;

    • (b) ceases to comply with the requirements of this Act for its registration;

    • (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;

    • (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;

    • (e) fails to comply with or contravenes any of sections 230 to 231.5; or

    • (f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.

  • Marginal note:Revocation of registration

    (2) Where the Minister gives notice under subsection 168(1) to a registered charity or to a registered Canadian amateur athletic association,

    • (a) if the charity or association has applied to the Minister in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy of the notice in the Canada Gazette, and

    • (b) in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge of that Court, on application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in the Canada Gazette,

    and on that publication of a copy of the notice, the registration of the charity or association is revoked.

  • Marginal note:Charities Registration (Security Information) Act

    (3) Notwithstanding subsections (1), (2) and (4), if a registered charity is the subject of a certificate that is determined to be reasonable under subsection 7(1) of the Charities Registration (Security Information) Act, the registration of the charity is revoked as of the making of that determination.

  • Marginal note:Objection to proposal or designation

    (4) A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if

    • (a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);

    • (b) in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or

    • (c) in the case of a person described in any of subparagraphs (a)(i) to (v) of the definition qualified donee in subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22).

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 168;
  • 2001, c. 41, ss. 114, 127;
  • 2005, c. 19, s. 38;
  • 2011, c. 24, s. 53.
 
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