Excise Act, 2001

Marginal note:Extension of time by Tax Court

• 197 (1) A person who has made an application under section 196 may apply to the Tax Court to have the application granted after either

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

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

• Marginal note:When application may not be made

  (2) No application may be made after the expiry of 30 days after the decision referred to in subsection 196(5) was mailed to the person.

• Marginal note:How application made

  (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act, three copies of the documents delivered or mailed under subsection 196(3).

• Marginal note:Copy to the Commissioner

  (4) The Tax Court must send a copy of the application to the Commissioner.

• Marginal note:Powers of Court

  (5) The Tax Court may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

• Marginal note:When application to be granted

  (6) No application shall be granted under this section unless

  • (a) the application under subsection 196(1) was made within one year after the expiry of the time limited under this Act for objecting; and

  • (b) the person demonstrates that

    • (i) within the time limited under this Act for objecting, the person

      • (A) was unable to act or to give a mandate to act in their name, or

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

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

    • (iii) the application under subsection 196(1) was made as soon as circumstances permitted it to be made.