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

Marginal note:Interventions

• 81.34 (1) On application, the Tribunal or Federal Court may make an order permitting any person to intervene in an appeal or a reference to it under this Part as a party thereto, if it is satisfied that the applicant has a substantial and direct interest in the subject-matter of the appeal or reference.

• Marginal note:Assistance

  (2) On application, the Tribunal or Federal Court may make an order permitting any person to render assistance to it by way of argument in an appeal or a reference to it under this Part, but such person shall not be added as a party thereto.

• Marginal note:Terms

  (3) The Tribunal or Federal Court may impose such terms and conditions as it deems appropriate in connection with an order under this section.

• Marginal note:Procedure

  (4) An application under subsection (1) shall be made by filing a notice of the application with the Tribunal or Court, as the case may be, and serving a copy of the notice on the parties to the appeal or reference at least fourteen days before the application is returnable.

• Marginal note:Matters considered

  (5) The Tribunal or Court, in any application under this section, shall consider the possibility of undue delay or prejudice or any other matter that it deems appropriate in exercising its discretion pursuant to this section.

81.35 [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]

Marginal note:Reference to Federal Court

• 81.36 (1) The Minister may refer any question of law, fact or mixed law and fact relating to this Act to the Federal Court for hearing and determination.

• Marginal note:Contents of reference

  (2) A reference under subsection (1) shall set out

  • (a) the question to be determined;

  • (b) the names of any specific persons that the Minister seeks to have bound by the determination; and

  • (c) the facts and arguments on which the Minister intends to rely at the hearing.

• Marginal note:Service

  (3) A copy of a reference under subsection (1) shall be served by the Minister on the persons, if any, named in the reference pursuant to subsection (2) and on such other persons as, in the opinion of the Court, are likely to be affected by the determination of the question set out in the reference.

• Marginal note:Notice

  (4) Where a reference under subsection (1) is made to the Court and the Court is of the opinion that persons, other than those named in the reference pursuant to subsection (2), are likely to be affected by the determination of the question set out in the reference but that the identity of those persons is not known or readily ascertainable, the Court may direct that notice of the reference be given in such manner as it considers will most likely come to the attention of those other persons.

• Marginal note:Suspension of time limitations

  (5) The period beginning on the day the Minister institutes proceedings in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining

  • (a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question;

  • (b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

  • (c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

• Marginal note:Final and binding

  (6) A determination of the Federal Court under this section is, subject to an appeal, final and binding on any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question.