Marginal note:Appeal to Tribunal or Court from assessment or determination of Minister
81.21 (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, and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Tribunal or to the Federal Court may so appeal if the Minister consents thereto.
Marginal note:Appeal to Court from assessment or determination of Minister
(2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Federal Court may so appeal if the Minister consents thereto.
Marginal note:Copy of notice filed
(3) Where the Minister consents to an appeal pursuant to subsection (1) or (2), the Minister shall file a copy of the notice of objection with the Tribunal or Federal Court, as the case may be, and send a notice of his action to the person who has served the notice of objection.
- [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
- 2002, c. 8, s. 183
- Date modified: