Excise Tax Act (R.S.C., 1985, c. E-15)

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.

Marginal note:Appeal to Tribunal or Court where no decision

• 81.22 (1) Where a person has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Tribunal or the Federal Court.

• Marginal note:Appeal to Court where no decision

  (2) Where a person has served a notice of objection under section 81.15 or 81.17 in respect of Part I and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Federal Court.

• Marginal note:Limitation

  (3) No appeal may be instituted pursuant to this section after the Minister has sent a notice of decision to the person who served the notice of objection.

Marginal note:Appeal to Tribunal or Federal Court

• 81.23 (1) Where a person has served a notice of objection under section 81.15 in respect of an assessment and thereafter the Minister, otherwise than pursuant to subsection 81.15(4) or 81.38(1), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of assessment in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment,

  • (a) appeal the varied assessment or reassessment to the Tribunal or the Federal Court in accordance with section 81.19 or 81.2, as the case may be, as if the notice of assessment were a notice of decision of the Minister; or

  • (b) if an appeal has been instituted in respect of the assessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the court hearing the appeal, as the case may be, deems appropriate.

• Marginal note:Idem

  (2) Where a person has appealed an assessment under section 81.22 and thereafter the Minister, pursuant to subsection 81.15(4), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of decision in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the Federal Court, as the case may be, deems appropriate.