Excise Act, 2001

Marginal note:Extension of time to appeal

• 199 (1) If no appeal to the Tax Court under section 198 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

• Marginal note:Contents of application

  (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 198 for doing so.

• 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 application together with three copies of the notice of appeal.

• Marginal note:Copy to Deputy Attorney General of Canada

  (4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada.

• Marginal note:When order to be made

  (5) No order shall be made under this section unless

  • (a) the application is made within one year after the expiry of the time limited under section 198 for appealing; and

  • (b) the person demonstrates that

    • (i) within the time limited under section 198 for appealing, 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 appeal,

    • (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,

    • (iii) the application was made as soon as circumstances permitted it to be made, and

    • (iv) there are reasonable grounds for appealing from the assessment.