Excise Tax Act
Marginal note:Appeal to Court from assessment or determination of Minister
81.2 (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court — Trial Division at any time when, under section 81.19, that person could have appealed to the Tribunal.
(2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Federal Court — Trial Division.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
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