Petroleum and Gas Revenue Tax Act

Marginal note:Appeals to the Tax Court of Canada

• 22 (1) Where a taxpayer has served a notice of objection to an assessment under section 19, he may appeal to the Tax Court of Canada to have the assessment vacated or varied after

  • (a) the Minister has confirmed the assessment or reassessed, or

  • (b) one hundred and eighty days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that he has vacated or confirmed the assessment or reassessed,

  but no appeal under this subsection may be instituted after the expiration of ninety days from the day notice has been mailed to the taxpayer under section 19 that the Minister has confirmed the assessment or reassessed.

• Marginal note:Notice of appeal

  (2) Where an appeal is made to the Tax Court of Canada, the Tax Court shall forthwith send a notice of the appeal to the office of the Commissioner of Revenue.

• Marginal note:Copies of material to be forwarded

  (3) Forthwith after receiving notice under subsection (2) of an appeal, the Commissioner of Revenue shall forward to the Tax Court of Canada copies of all returns, notices of assessment, notices of objection and notification, if any, that are relevant to the appeal.

• Marginal note:Disposition of appeal

  (4) The Tax Court of Canada may dispose of an appeal by

  • (a) dismissing it; or

  • (b) allowing it and vacating the assessment, varying the assessment or referring the assessment back to the Minister for reconsideration and reassessment.

• (5) [Repealed, R.S., 1985, c. 51 (4th Supp.), s. 19]

• Marginal note:Copy of decision

  (6) On the disposition of an appeal, the Tax Court of Canada shall forthwith forward, by registered mail, a copy of the decision and any written reasons given therefor to the Minister and the appellant.