81. (1) Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in that capacity, obtain a certificate from the Minister certifying that no tax, penalty, interest or other sum under this Act, other than Part I, chargeable against or payable by that person in that capacity or chargeable against or payable in respect of those assets, remains unpaid or that security for the payment thereof has, in accordance with section 80.1, been accepted by the Minister.

(2) Any person who distributes assets without a certificate as required by subsection (1) is personally liable to pay to Her Majesty an amount equal to the lesser of

(a) the value of the assets so distributed, and

(b) the amount of any tax, penalty, interest or other sum that remains unpaid and for the payment of which security has not been furnished to the Minister.

R.S., 1985, c. E-15, s. 81; R.S., 1985, c. 15 (1st Supp.), s. 28, c. 7 (2nd Supp.), s. 38; 2001, c. 17, s. 234.

81.1 (1) The Minister may, in respect of any matter, assess a person for any tax, penalty, interest or other sum payable by that person under this Act and may, notwithstanding any previous assessment covering, in whole or in part, the same matter, make such additional assessments as the circumstances require.

(2) The Minister may, in respect of any matter covered by an assessment, vary the assessment or reassess the person assessed.

(3) An assessment shall be completed with all due dispatch and may be performed in such manner and form and by such procedure as the Minister considers appropriate.

(4) The Minister is not bound by any return, application or information supplied by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so supplied or that no return, application or information has been supplied.

(5) In making an assessment, the Minister may determine whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29.

(6) For the purposes of determining, in making an assessment, whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29, the person is deemed to have duly made an application under the section on the day on which the notice of assessment is sent to him.

(7) In making an assessment, the Minister may determine whether a credit may be allowed to the person being assessed pursuant to subsections (8) to (10).

(8) Where an amount would be payable to the person being assessed pursuant to any of sections 68 to 68.29

(a) if that person had duly made an application under the section on the day on which the notice of assessment is sent to him, and

(b) if the reference in the section to “two years” were read as a reference to “four years”,

a credit in that amount may be allowed to that person.

(9) The aggregate of the credits that may be allowed to the person being assessed shall not exceed the aggregate of the taxes, interest, penalty or other sums, if any, remaining unpaid by that person for the period beginning four years before the day on which the notice of assessment is sent to him and ending immediately before two years before that day.

(10) No credit may be allowed for any amount that the Minister, pursuant to subsection (5), determines is payable to the person being assessed.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.11 (1) No assessment shall be made for any penalty or fine imposed pursuant to a conviction for an offence under this Act.

(2) Subject to subsections (3) to (5), no assessment shall be made for any tax, penalty, interest or other sum more than four years after the tax, penalty, interest or sum became payable under this Act.

(3) A variation of an assessment, or a reassessment, may be made at any time pursuant to subsection 81.15(4) or 81.38(1).

(4) An assessment in respect of any matter may be made at any time where the person to be assessed has, in respect of that matter,

(a) made a misrepresentation that is attributable to his neglect, carelessness or wilful default; or

(b) committed fraud in filing or making or failing to file or make a return, or in supplying or failing to supply any information, under this Act.

(5) An assessment in respect of any matter specified in a waiver filed pursuant to subsection (6) may be made at any time within the period specified in the waiver or, if a notice of revocation of the waiver has been filed pursuant to subsection (7), within the period commencing on the day on which the period specified in the waiver commences and ending six months after the day on which the notice is filed.

(6) Any person may, within the time otherwise limited by subsection (2) for assessing that person, waive the application of that subsection to him by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.

(7) Any person who has filed a waiver pursuant to subsection (6) may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.12 (1) Liability under this Act for any tax, penalty, interest or other sum is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

(2) An assessment, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto.

(3) No assessment shall be vacated or varied on an appeal by reason only of an irregularity, informality, error, defect or omission on the part of any person in the observance of any directory provision of this Act.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.13 (1) After completing an assessment, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall send to the person assessed a notice of assessment in the prescribed form setting out

(a) the date of the assessment;

(b) the matter covered by the assessment;

(c) the amount owing or overpayment, if any, by the person assessed;

(d) a brief explanation of the assessment; and

(e) the period within which an objection to the assessment may be made under section 81.15.

(2) Where an assessment establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed, the notice of assessment shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

(3) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, the notice of assessment shall set out the aggregate of the amounts payable.

(4) Where an assessment establishes that a credit is allowable pursuant to section 81.1 to the person assessed, the notice of assessment shall set out the aggregate of the credits allowable.

(5) Where an assessment establishes that

(a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed,

(b) no amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, or

(c) no credit is allowable pursuant to section 81.1 to the person assessed,

in respect of the matter covered by the assessment, the notice of assessment shall contain a statement to that effect.

(6) For the purposes of determining the sums, amounts and credits referred to in subsections (2) to (5), where the assessment is a variation of an assessment, or a reassessment, no amount paid by the person assessed or the Minister on account of the amount owing or overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

(7) For the purposes of this section and section 81.14,

“amount owing”, in respect of a person assessed, means

(a) where the assessment is an original assessment, the amount by which

(i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2),

exceeds

(ii) the aggregate of

(A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and

(B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and

(b) where the assessment is a variation of an assessment, or a reassessment, the amount by which

(i) the amount obtained by subtracting

(A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto

from

(B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2),

exceeds

(ii) the amount obtained by subtracting

(A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto

from

(B) the aggregate of

(I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and

(II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4);

“overpayment”, in respect of a person assessed, means

(a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition “amount owing” in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and

(b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.14 (1) Where an assessment establishes that there is an overpayment by the person assessed, the Minister shall pay to that person the amount of the overpayment as set out in the notice of assessment.

(2) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person assessed,

(a) that person is deemed to have paid, on the day on which the notice of assessment is sent to him, an amount equal to the lesser of

(i) where the assessment is an original assessment, the aggregates described in subparagraphs (a)(i) and (ii) of the definition “amount owing” in subsection 81.13(7), and

(ii) where the assessment is a variation of an assessment, or a reassessment, the amounts described in subparagraphs (b)(i) and (ii) of that definition

on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the assessment; and

(b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (a)(ii)(B) or subclause (b)(ii)(B)(II), as the case may be, of that definition.

(3) Subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment but, for greater certainty, subject to this subsection, where the assessment is varied or the reassessment is made otherwise than pursuant to subsection 81.15(4) or 81.38(1), subsection (2) applies in respect of the varied assessment or the reassessment, as the case may be.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.15 (1) Any person who has been assessed, otherwise than pursuant to subsection (4) or 81.38(1), and who objects to the assessment may, within ninety days after the day on which the notice of assessment is sent to him, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies.

(2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa.

(3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2).

(4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate, vary or confirm the assessment or make a reassessment.

(5) After reconsidering an assessment, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out

(a) the date of the decision;

(b) the amount owing or overpayment by the person objecting, where the Minister varies the assessment or makes a reassessment;

(c) a brief explanation of the decision; and

(d) the period within which an appeal may be made under section 81.19 or 81.2.

(6) Where the variation of an assessment, or a reassessment, on an objection establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting, the notice of decision shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

(7) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, the notice of decision shall set out the aggregate of the amounts payable.

(8) Where the variation of an assessment, or a reassessment, on an objection establishes that a credit is allowable pursuant to section 81.1 to the person objecting, the notice of decision shall set out the aggregate of the credits allowable.

(9) Where the variation of an assessment, or a reassessment, on an objection establishes that

(a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting,

(b) no amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, or

(c) no credit is allowable pursuant to section 81.1 to the person objecting,

in respect of the matter covered by the varied assessment or reassessment, the notice of decision shall contain a statement to that effect.

(10) For the purposes of determining the sums, amounts and credits referred to in subsections (6) to (9), no amount paid by the person objecting or the Minister on account of the amount owing or overpayment as set out in the notice of assessment, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

(11) For the purposes of this section and section 81.16,

“amount owing”, in respect of a person objecting, means the amount by which

(a) the amount obtained by subtracting

(i) the amount paid by that person on account of the amount owing as set out in the notice of assessment

from

(ii) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6)

exceeds

(b) the amount obtained by subtracting

(i) the amount paid to that person pursuant to subsection 81.14(1)

from

(ii) the aggregate of

(A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and

(B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8);

“overpayment”, in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition “amount owing” in this subsection exceeds the amount described in paragraph (a) of that definition.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.16 (1) Where the variation of an assessment, or a reassessment, on an objection establishes that there is an overpayment by the person objecting, the Minister shall pay to that person the amount of the overpayment as set out in the notice of decision.

(2) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person objecting,

(a) that person is deemed to have paid, on the day on which the notice of decision is sent to him, an amount equal to the lesser of the amounts described in paragraphs (a) and (b) of the definition “amount owing” in subsection 81.15(11) on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the varied assessment or reassessment; and

(b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (b)(ii)(B) of that definition.

(3) Subject to subsection 81.38(2), subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment.

(4) Subject to subsection (5), if an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the date of the notice of the assessment that is the subject of the objection and the day on which the payment was sent.

(5) If a person has paid an amount on account of the amount owing as set out in a notice of assessment and a payment is made to that person under subsection (1) on an objection to the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person.

(6) [Repealed, 2003, c. 15, s. 104]

R.S., 1985, c. 7 (2nd Supp.), s. 38; 2003, c. 15, s. 104.

81.17 (1) Any person who has made an application under any of sections 68 to 69 and who objects to the determination of the Minister respecting the application may, within ninety days after the day on which the notice of determination is sent to that person, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies.

(2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa.

(3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2).

(4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the determination and vacate, vary or confirm the determination.

(5) After reconsidering a determination, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out

(a) the date of the decision;

(b) the amount payable, if any, to the person objecting;

(c) a brief explanation of the decision, where the Minister rejects the objection in whole or in part; and

(d) the period within which an appeal may be taken under section 81.19 or 81.2.

(6) For the purposes of this section and section 81.18, “amount payable”, in respect of a person objecting, means the amount by which

(a) the aggregate of all amounts payable to that person pursuant to sections 68 to 69

exceeds

(b) the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1).

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.18 (1) Subject to subsection (2), where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting, the Minister shall pay to that person the amount payable as set out in the notice of decision.

(2) Where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting and that person has, in the application that is the subject of the reconsideration, requested the Minister to authorize a deduction under subsection 74(1), the Minister may, in the notice of decision, authorize that person to deduct that amount in accordance with that subsection.

(3) If an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application that is the subject of the reconsideration was received by the Minister and the day on which the payment is sent.

(4) If a deduction is authorized under subsection (2), interest at the prescribed rate shall be authorized as a deduction in accordance with subsection 74(1), calculated in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the notice of decision was sent.

(5) [Repealed, 2003, c. 15, s. 105]

R.S., 1985, c. 7 (2nd Supp.), s. 38; 2003, c. 15, s. 105.

81.19 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, 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 Tribunal.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52.

81.2 (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 at any time when, under section 81.19, that person could have appealed to the Tribunal.

(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.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.21 (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, and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Tribunal or to the Federal Court may so appeal if the Minister consents thereto.

(2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Federal Court may so appeal if the Minister consents thereto.

(3) Where the Minister consents to an appeal pursuant to subsection (1) or (2), the Minister shall file a copy of the notice of objection with the Tribunal or Federal Court, as the case may be, and send a notice of his action to the person who has served the notice of objection.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.22 (1) Where a person has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Tribunal or the Federal Court.

(2) Where a person has served a notice of objection under section 81.15 or 81.17 in respect of Part I and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Federal Court.

(3) No appeal may be instituted pursuant to this section after the Minister has sent a notice of decision to the person who served the notice of objection.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.23 (1) Where a person has served a notice of objection under section 81.15 in respect of an assessment and thereafter the Minister, otherwise than pursuant to subsection 81.15(4) or 81.38(1), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of assessment in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment,

(a) appeal the varied assessment or reassessment to the Tribunal or the Federal Court in accordance with section 81.19 or 81.2, as the case may be, as if the notice of assessment were a notice of decision of the Minister; or

(b) if an appeal has been instituted in respect of the assessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the court hearing the appeal, as the case may be, deems appropriate.

(2) Where a person has appealed an assessment under section 81.22 and thereafter the Minister, pursuant to subsection 81.15(4), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of decision in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the Federal Court, as the case may be, deems appropriate.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.24 Any party to an appeal to the Tribunal under section 81.19, 81.21, 81.22 or 81.23 may, within one hundred and twenty days after the day on which the decision of the Tribunal is sent to that party, appeal the decision to the Federal Court.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.25 (1) Where an appeal to the Tribunal is instituted otherwise than pursuant to subsection 81.21(1), the Tribunal shall send a notice of the appeal to the Commissioner at Ottawa.

(2) On the receipt of a notice of an appeal under subsection (1) or the filing of a notice of objection with the Tribunal under subsection 81.21(3), the Commissioner shall send to the Tribunal copies of all returns, applications, notices of assessment, notices of objection, notices of decision and notifications, if any, that are relevant to the appeal.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155.

81.26 The Tribunal may hear an appeal under this Part in private if, on application by any party to the appeal, the Tribunal is satisfied that the circumstances of the case justify the hearing being so held.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52.

81.27 (1) After hearing an appeal under this Part, the Tribunal may dispose of the appeal by making such finding or declaration as the nature of the matter may require and by making an order

(a) dismissing the appeal; or

(b) allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration.

(2) No costs may be awarded by the Tribunal on the disposition of an appeal.

(3) A decision of the Tribunal disposing of an appeal shall be recorded in writing and include the reasons for the decision, and a copy thereof shall forthwith be sent to the parties to the appeal.

(4) Where the Tribunal disposes of an appeal in respect of an assessment or where such an appeal to the Tribunal is discontinued or dismissed without a hearing, the Tribunal may, on application by the Minister, order the person instituting the appeal to pay to the Receiver General an amount not exceeding ten per cent of the amount that was in controversy, if the Tribunal determines that there were no reasonable grounds for the appeal and that one of the main purposes for instituting or maintaining the appeal was to defer the payment of any tax, penalty, interest or other sum payable under this Act.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52.

81.28 (1) An appeal to the Federal Court under section 81.2, 81.22 or 81.24 shall be instituted

(a) in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal Courts Act; and

(b) in the case of an appeal by the Minister, in the manner provided by the rules made under the Federal Courts Act for the commencement of an action.

(2) If the respondent in an appeal under section 81.24 from a decision of the Tribunal desires to appeal that decision, the respondent may do so, whether or not the time fixed by that section has expired, by a counter-claim or cross-demand instituted in accordance with the Federal Courts Act and the rules made under that Act.

(3) An appeal to the Federal Court under this Part is deemed to be an action in the Federal Court to which the Federal Courts Act and the rules made under that Act applicable to an ordinary action apply, except as varied by special rules made in respect of such appeals and except that

(a) the rules concerning joinder of parties and causes of action do not apply except to permit the joinder of appeals under this Part;

(b) a copy of a notice of objection filed with the Federal Court under subsection 81.21(3) is deemed to be a statement of claim that is filed with the Court by the person serving the notice and served by that person on the Minister on the day it was so filed by the Minister; and

(c) a copy of a notice of objection filed by the Minister pursuant to subsection 81.21(3) or an originating document filed by the Minister pursuant to subsection (1) shall be served in the manner provided in subsection (4).

(4) Where a copy of a notice of objection is filed by the Minister pursuant to subsection 81.21(3) or an originating document is filed by the Minister pursuant to subsection (1) and he files two copies or additional copies thereof, together with a certificate as to the latest known address of the other party to the appeal, an officer of the Court shall, after verifying the accuracy of the copies, forthwith on behalf of the Minister serve the copy of the notice of objection or the originating document, as the case may be, on that other party by sending the copies or additional copies thereof by registered or certified letter addressed to that other party at the address set out in the certificate.

(5) Where copies have been served on a party pursuant to subsection (4), a certificate signed by an officer of the Court as to the date of filing and the date of mailing of the copies shall be transmitted to the office of the Deputy Attorney General of Canada and is evidence of the date of filing and the date of service of the documents referred to therein.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 137.

81.29 (1) Where an appeal is instituted to the Federal Court from a decision of the Tribunal, the Court shall send a notice of the appeal to the Tribunal.

(2) On the receipt of a notice of an appeal under subsection (1), the Tribunal shall send to the Court all material filed with or sent to the Tribunal in connection with the appeal, together with a transcript of the record of proceedings before the Tribunal.

(3) Where an appeal is instituted to the Federal Court from an assessment or determination, the Commissioner shall send to the Court copies of all returns, applications, notices of assessment, notices of objection, notices of decision and notifications, if any, that are relevant to the appeal.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155; 2002, c. 8, s. 183.

81.3 The Federal Court may hear an appeal under this Part in private if, on application by any party to the appeal, the Court is satisfied that the circumstances of the case justify the hearing being so held.

R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 183.

81.31 (1) After hearing an appeal under this Part, the Federal Court may dispose of the appeal by making such order, judgment, finding or declaration as the nature of the matter may require including, without limiting the generality of the foregoing, an order

(a) dismissing the appeal; or

(b) allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration.

(2) Subject to subsection (3), on the disposition of an appeal, the Federal Court may order payment or repayment of any tax, penalty, interest, sum or costs.

(3) Where the amount in dispute on an appeal by the Minister, other than by way of counter-claim or cross-demand, from a decision of the Tribunal does not exceed ten thousand dollars, the Minister, on disposition of the appeal, shall pay all reasonable and proper costs of the other party to the appeal in connection therewith.

(4) Where the Federal Court disposes of an appeal in respect of an assessment or where such an appeal to the Court is discontinued or dismissed without a hearing, the Court may, on application by the Minister and whether or not the Court awards costs, order the person instituting the appeal to pay to the Receiver General an amount not exceeding ten per cent of the amount that was in controversy, if the Court determines that there were no reasonable grounds for the appeal and that one of the main purposes for instituting or maintaining the appeal was to defer the payment of any tax, penalty, interest or other sum payable under this Act.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.32 (1) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, or to appeal to the Tribunal under section 81.19 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Tribunal for an order extending that time.

(2) An application under subsection (1) shall be made by filing with the Tribunal three copies of the application.

(3) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17 in respect of Part I or to appeal to the Federal Court under section 81.2 or 81.24 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Court for an order extending that time.

(4) An application under subsection (3) shall be made by filing a notice of the application with the Court and serving a copy of the notice on the Deputy Attorney General of Canada at least fourteen days before the application is returnable.

(5) An application under subsection (1) or (3) shall set out the reasons why the applicant is or was not able to comply with the time limitation.

(6) No application may be made pursuant to subsection (1) or (3) more than one year after the expiration of the time limited.

(7) On application pursuant to subsection (1) or (3), the Tribunal or Court may grant an order extending the time limited if

(a) it has not previously made an order extending that time; and

(b) it is satisfied that

(i) the circumstances are such that it is just and equitable to extend the time,

(ii) but for the circumstances referred to in subparagraph (i), an objection would have been made or an appeal would have been instituted, as the case may be, within that time,

(iii) the application was brought as soon as circumstances permitted, and

(iv) there are reasonable grounds for the objection or appeal.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.33 (1) Subject to this section, where

(a) a vendor of goods has made an application under section 68.2 in respect of the sale of the goods and the application was rejected in whole or in part by the Minister, or

(b) a vendor of goods has not paid tax in respect of the sale of the goods

(i) on the basis that the tax was not payable by virtue of subsection 23(6), (7), (8) or (8.1) or 50(5), or

(ii) on the basis that the goods were sold in circumstances that, by virtue of the nature of the purchaser of the goods or the use to which the goods were to be put or by virtue of both such nature and use, rendered the sale exempt from tax under subsection 51(1)

and subsequently the vendor was assessed tax by the Minister in respect of the sale and has recovered the amount of that tax, or a part thereof, from the purchaser of the goods,

the purchaser of the goods may, in substitution for the vendor and in the purchaser’s own name as if he were the vendor, institute proceedings under any of sections 81.15, 81.17, 81.19, 81.2, 81.21, 81.22, 81.23 or 81.24 in respect of the rejection or assessment or apply for an extension, under section 81.32, of the time limited for instituting any such proceedings.

(2) A purchaser may institute proceedings or apply for an extension of the time limited for instituting proceedings pursuant to subsection (1) only if

(a) the vendor has unconditionally assigned to the purchaser in the prescribed form his rights, if any,

(i) to institute proceedings under sections 81.15, 81.17, 81.19, 81.2, 81.21, 81.22, 81.23 or 81.24,

(ii) to make an application under section 81.32, and

(iii) to receive a payment pursuant to section 81.16, 81.18 or 81.38

in respect of the sale and the Minister is served with a true copy of the assignment in accordance with subsection (3);

(b) the vendor has not, within the time limited for instituting the proceedings, instituted the proceedings or applied for an extension, under section 81.32, of that time; or

(c) the proceedings are an appeal arising from proceedings previously instituted by the purchaser pursuant to subsection (1).

(3) Service of a true copy of an assignment on the Minister shall be effected, by prepaid mail addressed to the Minister at Ottawa, within the time limited for instituting the proceedings to which the assignment relates.

(4) The Minister may accept a true copy of an assignment notwithstanding that it was not served by prepaid mail addressed to the Minister at Ottawa.

(5) For the purpose of permitting a purchaser to institute proceedings or apply for an extension of the time limited for instituting proceedings pursuant to subsection (1) in the circumstances described in paragraph (2)(b), the time limited for instituting the proceedings is deemed to be extended by thirty days.

(6) Proceedings and applications under subsection (1) shall be dealt with in all respects as if the purchaser were the vendor and any amounts found, on the conclusion of the proceedings, to be payable under subsection 81.16(1), 81.18(1) or 81.38(1) shall be paid to the purchaser and not to the vendor.

(7) Where a vendor applies for an extension, under section 81.32, of the time limited for instituting any proceedings after the time has expired, the purchaser may not institute the proceedings or apply for an extension of the time limited for instituting the proceedings pursuant to subsection (1).

(8) Where a purchaser institutes proceedings or applies for an extension of the time limited for instituting proceedings pursuant to subsection (1), the vendor may not apply for an extension, under section 81.32, of the time limited for instituting the proceedings or, in the case described in paragraph (1)(a), make a further application under section 68.2 in respect of the sale.

(9) Notwithstanding section 81.34, a vendor of goods may intervene in any proceedings or application for extension of the time limited for instituting proceedings instituted by a purchaser of the goods pursuant to subsection (1), as a party to the proceedings or application.

R.S., 1985, c. 7 (2nd Supp.), s. 38.

81.34 (1) On application, the Tribunal or Federal Court may make an order permitting any person to intervene in an appeal or a reference to it under this Part as a party thereto, if it is satisfied that the applicant has a substantial and direct interest in the subject-matter of the appeal or reference.

(2) On application, the Tribunal or Federal Court may make an order permitting any person to render assistance to it by way of argument in an appeal or a reference to it under this Part, but such person shall not be added as a party thereto.

(3) The Tribunal or Federal Court may impose such terms and conditions as it deems appropriate in connection with an order under this section.

(4) An application under subsection (1) shall be made by filing a notice of the application with the Tribunal or Court, as the case may be, and serving a copy of the notice on the parties to the appeal or reference at least fourteen days before the application is returnable.

(5) The Tribunal or Court, in any application under this section, shall consider the possibility of undue delay or prejudice or any other matter that it deems appropriate in exercising its discretion pursuant to this section.

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183.

81.35 [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]