Excise Tax Act

Marginal note:Reference of common questions to Tax Court

• 311 (1) Where the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court for a determination of the question.

• Marginal note:Idem

  (2) An application made under subsection (1) shall set out

  • (a) the question in respect of which the Minister requests a determination,

  • (b) the names of the persons that the Minister seeks to have bound by the determination of the question, and

  • (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application,

  and a copy of the application shall be served by the Minister on each of the persons named therein and on any other person who, in the opinion of the Tax Court, is likely to be affected by the determination of the question.

• Marginal note:Where Tax Court may determine question

  (3) Where the Tax Court is satisfied that a determination of a question set out in an application made under this section will affect assessments or proposed assessments in respect of two or more persons who have been served with a copy of the application and who are named in an order of the Tax Court under this subsection, it may

  • (a) if none of the persons so named has appealed from such an assessment, proceed to determine the question in such manner as it considers appropriate; or

  • (b) if one or more of the persons so named has or have appealed, make such order joining a party or parties to that or those appeals as it considers appropriate and proceed to determine the question.

• Marginal note:Determination final and conclusive

  (4) Subject to subsection (5), where a question set out in an application made under this section is determined by the Tax Court, the determination thereof is final and conclusive for the purposes of any assessments of persons named by it under subsection (3).

• Marginal note:Appeal

  (5) Where a question set out in an application made under this section is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (3) may, in accordance with the provisions of this Part, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.

• Marginal note:Parties to appeal

  (6) The parties bound by a determination under subsection (4) are parties to any appeal therefrom under subsection (5).

• Marginal note:Time during consideration not counted

  (7) The time between the day an application made under this section is served on a person under subsection (2) and

  • (a) in the case of a person named in an order of the Tax Court under subsection (3), the day the determination becomes final and conclusive and not subject to any appeal, or

  • (b) in the case of any other person, the day the person is served with notice that the person has not been named in an order of the Tax Court under subsection (3),

  shall not be counted in the computation of

  • (c) the four-year periods referred to in section 298,

  • (d) the time for service of a notice of objection to an assessment under section 301, or

  • (e) the time within which an appeal may be instituted under section 306,

  for the purpose of making an assessment of the person, serving a notice of objection thereto or instituting an appeal therefrom, as the case may be.