• 14. (1) Subject to subsection 9(3), costs shall be taxed by the Registrar or any other person that may be designated by the Chief Justice as a taxing officer.

• (2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 14.

• (3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.

• (4) Immediately following the taxation, the Registrar shall send to each of the parties a certificate of taxation.

• 15. (1) Any party may appeal to a judge of the Court from the taxation by notice in writing sent to the Registrar within 20 days of the date of mailing of the certificate of taxation.

• (2) The time referred to in subsection (1) may be extended by a judge of the Court.

16. Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made.

17. An application by the Attorney General of Canada to remove an appeal from the informal procedure to the general procedure shall be by motion, and the Court may give such directions as are necessary for the subsequent conduct of the appeal. There shall be no additional filing fee for proceeding in the general procedure unless the Court so directs.

• 18. (1) Where a person who has appealed under the Excise Act, 2001 has not elected in the notice of appeal that sections 18.3001 and 18.3003 to 18.302 (Informal Procedure) of the Act shall apply, that person may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, make such an election.

• (2) An election under subsection (1) may be in the form set out in Schedule 18.

• 19. (1) A person who has made an application to the Minister to extend the time for the filing of a notice of objection may apply to the Court to have the application granted after either

  • (a) the Minister has refused the application, or

  • (b) 90 days have elapsed after service of the application, and the Minister has not notified the person of the Minister’s decision,

  but no application under this section may be made after the expiration of 30 days after the day on which notification of the Minister’s decision was mailed to the person.

• (2) An application made under subsection (1) may be in the form set out in Schedule 19.

• (3) An application made under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under subsections 4(3) and (5), three copies of the application made to the Minister accompanied by three copies of the notice of objection and three copies of the Minister’s decision, if any.

• (4) The Court may dispose of an application made under subsection (1) by

  • (a) dismissing it, or

  • (b) granting it,

  and, in granting it, may impose such terms as it deems just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

• (5) No application shall be granted under this section to a person unless

  • (a) the application is made within one year after the expiration of the time specified by the Excise Act, 2001 for filing a notice of objection^*; and

  • (b) the person demonstrates that

    • (i) within the applicable time specified in paragraph (a), the person

      • (A) was unable to act or to give a mandate to act in the person’s name, or

      • (B) had a bona fide intention to object to the assessment,

    • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

    • (iii) the application to extend time was made to the Minister as soon as circumstances permitted it to be made.

  * Subsection 195(1) of the Excise Act, 2001 provides:

  • 195. (1) Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.

• (6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.