Customs Act

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.