Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Liability not affected

• 97.45 (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

• Marginal note:Assessment deemed valid

  (2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.

• Marginal note:Irregularities

  (3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.

Marginal note:Notice of assessment

97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment.

Marginal note:Assessment before collection

• 97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.

• Marginal note:Payment of remainder

  (2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.

• Marginal note:Security if objection or appeal

  (3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.

Objections and Appeals

Marginal note:Objection to assessment

• 97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within 90 days after the day the notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner of filing setting out the reasons for the objection and all relevant facts.

• Marginal note:Issues to be decided

  (2) If a person objects to an assessment, the notice of objection must

  • (a) reasonably describe each issue to be decided;

  • (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and

  • (c) provide the facts and reasons relied on by the person in respect of each issue.

• Marginal note:Late compliance

  (3) If a notice of objection filed by a person to whom subsection (2) applies does not include the information required by paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may in writing request the person to provide the information, and those paragraphs are deemed to have been complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.

• Marginal note:Limitation on objections

  (4) If a person has filed a notice of objection to an assessment and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection or in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue

  • (a) only if the person complied with subsection (2) in the notice with respect to that issue; and

  • (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.

• Marginal note:Application of subsection (4)

  (5) If a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection, subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not a part of the earlier assessment.

• Marginal note:Limitation on objections

  (6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.

• Marginal note:Acceptance of objection

  (7) The Minister may accept a notice of objection even if it was not filed in the prescribed manner.

• Marginal note:Consideration of objection

  (8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm the assessment or make a reassessment.

• Marginal note:Waiving reconsideration

  (9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.

• Marginal note:Notice of decision

  (10) After reconsidering or confirming an assessment, the Minister must send to the person objecting a written notice of the Minister’s decision by registered or certified mail.

Marginal note:Appeal to the Tax Court of Canada

97.49 If 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 to the Tax Court of Canada; or

• (b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs.

Marginal note:Extension of time by Minister

• 97.5 (1) If no objection to an assessment is filed under section 97.48, 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 and the Minister may grant the application.

• Marginal note:Contents of application

  (2) The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so.

• Marginal note:How application made

  (3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.

• Marginal note:Exception

  (4) The Minister may accept the application even if it was not delivered or mailed to the person or place specified in subsection (3).

• Marginal note:Duties of Minister

  (5) On receipt of the application, the Minister must, without delay, consider it, and notify the person of his or her decision by registered or certified mail.

• Marginal note:Date of objection if application granted

  (6) If the application is granted, the notice of objection is deemed 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 may 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; and

  • (b) the person demonstrates that

    • (i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,

    • (ii) it would be just and equitable to grant the application, and

    • (iii) the application was made as soon as circumstances permitted.

Marginal note:Extension of time by Tax Court of Canada

• 97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada 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 and the Minister has not notified the person of the Minister’s decision.

  If paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused.

• Marginal note:How application made

  (2) The application must 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 filed under subsection 97.5(3).

• Marginal note:Copy to the Commissioner

  (3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.

• Marginal note:Powers of Court

  (4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

• Marginal note:When application to be granted

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

  • (a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and

  • (b) the person demonstrates that

    • (i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,

    • (ii) it would be just and equitable to grant the application, and

    • (iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.

Marginal note:Extension of time to appeal

• 97.52 (1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

• Marginal note:Contents of application

  (2) The application must set out the reasons why the appeal was not taken on time.

• Marginal note:How application made

  (3) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.

• Marginal note:Copy to Deputy Attorney General of Canada

  (4) After receiving the application, the Tax Court of Canada must 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 may be made under this section unless

  • (a) the application was 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, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal,

    • (ii) 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 appealing from an assessment.

Marginal note:Appeal

97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either

• (a) the Minister has confirmed the assessment or has reassessed; or

• (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.

If paragraph (a) applies, an application to appeal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10).

Marginal note:Limitation on appeals to the Tax Court of Canada

• 97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to

  • (a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or

  • (b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.

  If paragraph (a) applies, the person may appeal only with respect to the relief sought in respect of the issue specified by the person in the notice.

• Marginal note:No right of appeal

  (2) Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.

Marginal note:Institution of appeal

97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.

Marginal note:Notice to Commissioner

• 97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.

• Marginal note:Notice, etc., forwarded to Tax Court of Canada

  (2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.