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

Marginal note:Extension of time by Tribunal

• 81.32 (1) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, or to appeal to the Tribunal under section 81.19 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Tribunal for an order extending that time.

• Marginal note:Procedure

  (2) An application under subsection (1) shall be made by filing with the Tribunal three copies of the application.

• Marginal note:Extension of time by Federal Court

  (3) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17 in respect of Part I or to appeal to the Federal Court under section 81.2 or 81.24 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Court for an order extending that time.

• Marginal note:Procedure

  (4) An application under subsection (3) shall be made by filing a notice of the application with the Court and serving a copy of the notice on the Deputy Attorney General of Canada at least fourteen days before the application is returnable.

• Marginal note:Reasons

  (5) An application under subsection (1) or (3) shall set out the reasons why the applicant is or was not able to comply with the time limitation.

• Marginal note:Limitation

  (6) No application may be made pursuant to subsection (1) or (3) more than one year after the expiration of the time limited.

• Marginal note:Order

  (7) On application pursuant to subsection (1) or (3), the Tribunal or Court may grant an order extending the time limited if

  • (a) it has not previously made an order extending that time; and

  • (b) it is satisfied that

    • (i) the circumstances are such that it is just and equitable to extend the time,

    • (ii) but for the circumstances referred to in subparagraph (i), an objection would have been made or an appeal would have been instituted, as the case may be, within that time,

    • (iii) the application was brought as soon as circumstances permitted, and

    • (iv) there are reasonable grounds for the objection or appeal.

Marginal note:Right to institute proceedings or apply for extensions

• 81.33 (1) Subject to this section, where

  • (a) a vendor of goods has made an application under section 68.2 in respect of the sale of the goods and the application was rejected in whole or in part by the Minister, or

  • (b) a vendor of goods has not paid tax in respect of the sale of the goods

    • (i) on the basis that the tax was not payable by virtue of subsection 23(6), (7), (8) or (8.1) or 50(5), or

    • (ii) on the basis that the goods were sold in circumstances that, by virtue of the nature of the purchaser of the goods or the use to which the goods were to be put or by virtue of both such nature and use, rendered the sale exempt from tax under subsection 51(1)

    and subsequently the vendor was assessed tax by the Minister in respect of the sale and has recovered the amount of that tax, or a part thereof, from the purchaser of the goods,

  the purchaser of the goods may, in substitution for the vendor and in the purchaser’s own name as if he were the vendor, institute proceedings under any of sections 81.15, 81.17, 81.19, 81.2, 81.21, 81.22, 81.23 or 81.24 in respect of the rejection or assessment or apply for an extension, under section 81.32, of the time limited for instituting any such proceedings.

• Marginal note:Condition precedent

  (2) A purchaser may institute proceedings or apply for an extension of the time limited for instituting proceedings pursuant to subsection (1) only if

  • (a) the vendor has unconditionally assigned to the purchaser in the prescribed form his rights, if any,

    • (i) to institute proceedings under sections 81.15, 81.17, 81.19, 81.2, 81.21, 81.22, 81.23 or 81.24,

    • (ii) to make an application under section 81.32, and

    • (iii) to receive a payment pursuant to section 81.16, 81.18 or 81.38

    in respect of the sale and the Minister is served with a true copy of the assignment in accordance with subsection (3);

  • (b) the vendor has not, within the time limited for instituting the proceedings, instituted the proceedings or applied for an extension, under section 81.32, of that time; or

  • (c) the proceedings are an appeal arising from proceedings previously instituted by the purchaser pursuant to subsection (1).

• Marginal note:Service

  (3) Service of a true copy of an assignment on the Minister shall be effected, by prepaid mail addressed to the Minister at Ottawa, within the time limited for instituting the proceedings to which the assignment relates.

• Marginal note:Acceptance of other service

  (4) The Minister may accept a true copy of an assignment notwithstanding that it was not served by prepaid mail addressed to the Minister at Ottawa.

• Marginal note:Deemed extension

  (5) For the purpose of permitting a purchaser to institute proceedings or apply for an extension of the time limited for instituting proceedings pursuant to subsection (1) in the circumstances described in paragraph (2)(b), the time limited for instituting the proceedings is deemed to be extended by thirty days.

• Marginal note:Purchaser stands in place of vendor

  (6) Proceedings and applications under subsection (1) shall be dealt with in all respects as if the purchaser were the vendor and any amounts found, on the conclusion of the proceedings, to be payable under subsection 81.16(1), 81.18(1) or 81.38(1) shall be paid to the purchaser and not to the vendor.

• Marginal note:Exception

  (7) Where a vendor applies for an extension, under section 81.32, of the time limited for instituting any proceedings after the time has expired, the purchaser may not institute the proceedings or apply for an extension of the time limited for instituting the proceedings pursuant to subsection (1).

• Marginal note:Preclusion

  (8) Where a purchaser institutes proceedings or applies for an extension of the time limited for instituting proceedings pursuant to subsection (1), the vendor may not apply for an extension, under section 81.32, of the time limited for instituting the proceedings or, in the case described in paragraph (1)(a), make a further application under section 68.2 in respect of the sale.

• Marginal note:Intervention

  (9) Notwithstanding section 81.34, a vendor of goods may intervene in any proceedings or application for extension of the time limited for instituting proceedings instituted by a purchaser of the goods pursuant to subsection (1), as a party to the proceedings or application.