97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister of Public Safety and Emergency Preparedness is the defendant if
(a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and
(b) the notice is not in respect of an amount assessed under section 97.44.
- 2001, c. 25, s. 58
- 2005, c. 38, ss. 84, 145
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