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Excise Tax Act

Version of section 81.2 from 2003-01-01 to 2003-07-01:


Marginal note:Appeal to Court from assessment or determination of Minister

  •  (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court — Trial Division at any time when, under section 81.19, that person could have appealed to the Tribunal.

  • Marginal note:Idem

    (2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Federal Court — Trial Division.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52

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