VIII, s. 98(3)]
Marginal note:Validity of reassessment
(5)The limitations imposed under subsections 152(4) and 152(4.01) do not apply to a reassessment made under subsection 165(3).
Marginal note:Validity of notice of objection
(6)The Minister may accept a notice of objection served under this section that was not served in the manner required by subsection 165(2).
Marginal note:Notice of objection not required
(7)Where a taxpayer has served in accordance with this section a notice of objection to an assessment and thereafter the Minister reassesses the tax, interest, penalties or other amount in respect of which the notice of objection was served or makes an additional assessment in respect thereof and sends to the taxpayer a notice of the reassessment or of the additional assessment, as the case may be, the taxpayer may, without serving a notice of objection to the reassessment or additional assessment,
(a)appeal therefrom to the Tax Court of Canada in accordance with section 169; or
(b)amend any appeal to the Tax Court of Canada that has been instituted with respect to the assessment by joining thereto an appeal in respect of the reassessment or the additional assessment in such manner and on such terms, if any, as the Tax Court of Canada directs.
Marginal note:Irregularities
166An assessment shall not be vacated or varied on appeal by reason only of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act.
Marginal note:Extension of time by Minister
166.1(1)Where no notice of objection to an assessment has been served under section 165, nor any request under subsection 245(6) made, within the time limited by those provisions for doing so, the taxpayer may apply to the Minister to extend the time for serving the notice of objection or making the request.
Marginal note:Contents of application
(2)An application made under subsection 166.1(1) shall set out the reasons why the notice of objection or the request was not served or made, as the case may be, within the time otherwise limited by this Act for doing so.
Marginal note:How application made
(3)An application under subsection 166.1(1) shall be made by being addressed to the Chief of Appeals in a District Office or a Taxation Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre, accompanied by a copy of the notice of objection or a copy of the request, as the case may be.
Marginal note:Idem
(4)The Minister may accept an application under this section that was not made in the manner required by subsection 166.1(3).
Marginal note:Duties of Minister
(5)On receipt of an application made under subsection 166.1(1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the taxpayer in writing of the Minister’s decision.
Marginal note:Date of objection or request if application granted
(6)If an application made under subsection (1) is granted, the notice of objection or the request, as the case may be, is deemed to have been served or made on the day on which the decision of the Minister is sent to the taxpayer.
Marginal note:When order to be made
(7)No application shall be granted under this section unless
(a)the application is made within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and
(b)the taxpayer demonstrates that
(i)within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer
(A)was unable to act or to instruct another to act in the taxpayer’s name, or
(B)had abona fideintention to object to the assessment or make the request,
(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, and
(iii)the application was made as soon as circumstances permitted.
Marginal note:Extension of time by Tax Court
166.2(1)A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada to have the application granted after either
(a)the Minister has refused the application, or
(b)90 days have elapsed after service of the application under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision,
but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer.
Marginal note:How application made
(2)An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of theTax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).
Marginal note:Copy to Deputy Minister
(3)The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue.
Marginal note:Powers of Court
(4)The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its order.
Marginal note:When application to be granted
(5)No application shall be granted under this section unless
(a)the application was made under subsection 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and
(b)the taxpayer demonstrates that
(i)within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer
(A)was unable to act or to instruct another to act in the taxpayer’s name, or
(B)had abona fideintention to object to the assessment or make the request,
(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, and
(iii)the application was made under subsection 166.1(1) as soon as circumstances permitted.
Marginal note:Extension of time to appeal
167(1)Where an appeal to the Tax Court of Canada has not been instituted by a taxpayer under section 169 within the time limited by that section for doing so, the taxpayer may make an application to the Court for an order extending the time within which the appeal may be instituted and the Court may make an order extending the time for appealing and may impose such terms as it deems just.
Marginal note:Contents of application
(2)An application made under subsection 167(1) shall set out the reasons why the appeal was not instituted within the time limited by section 169 for doing so.
Marginal note:How application made
(3)An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of theTax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.
Marginal note:Copy to Deputy Attorney General
(4)The Tax Court of Canada shall send a copy of each application made under this section 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 expiration of the time limited by section 169 for appealing; and
(b)the taxpayer demonstrates that
(i)within the time otherwise limited by section 169 for appealing the taxpayer
(A)was unable to act or to instruct another to act in the taxpayer’s name, or
(B)had abona fideintention 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, and
(iv)there are reasonable grounds for the appeal.
Marginal note:Notice of intention to revoke registration
168(1)The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definitionqualified doneein subsection 149.1(1) that the Minister proposes to revoke its registration if the person
(a)applies to the Minister in writing for revocation of its registration;
(b)ceases to comply with the requirements of this Act for its registration;
(c)in the case of a registered charity, registered Canadian amateur athletic association or registered journalism organization, fails to file an information return as and when required under this Act or a regulation;
(d)issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;
(e)fails to comply with or contravenes any of sections 230 to 231.5; or
(f)in the case of a registered charity, registered Canadian amateur athletic association or registered journalism organization, accepts a gift the granting of which was expressly or implicitly conditional on the charity, association or organization making a gift to another person, club, society, association or organization other than a qualified donee.
Marginal note:Revocation of registration
(2)If the Minister gives notice under subsection (1) to a registered charity, to a registered Canadian amateur athletic association or to a registered journalism organization,
(a)if it has applied to the Minister in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy of the notice in theCanada Gazette, and on that publication of a copy of the notice, the registration is revoked; and
(b)in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge of that Court, on application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in theCanada Gazette, and on that publication of a copy of the notice, the registration is revoked.
Marginal note:Charities Registration (Security Information) Act
(3)Notwithstanding subsections (1), (2) and (4), if a registered charity is the subject of a certificate that is determined to be reasonable under subsection 7(1) of theCharities Registration (Security Information) Act, the registration of the charity is revoked as of the making of that determination.
Marginal note:Listed terrorist entities
(3.1)Notwithstanding subsections (1), (2) and (4), if a qualified donee is a listed terrorist entity for the purposes of section 149.1, the registration of the qualified donee is revoked as of the date on which it became a listed terrorist entity.
Marginal note:Objection to proposal or designation
(4)A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if
(a)in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);
(b)in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or
(c)in the case of a person described in any of subparagraphs (a)(i) to (v) and paragraph (b.1) of the definitionqualified doneein subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22).
Marginal note:Date of designation
168.1(1)If an organization is designated for the purpose of the definitionqualified Canadian journalism organizationin subsection 248(1), the organization is deemed to have become designated on the date that the application for designation of the organization was made, unless otherwise specified by the Minister.
Marginal note:Revocation of designation
(2)The Minister may, at any time, revoke the designation of an organization made for the purpose of the definitionqualified Canadian journalism organizationin subsection 248(1) and, for that purpose, the Minister shall take into account any recommendations of a body established for the purpose of that definition and referred to in paragraph (b) of that definition.
Marginal note:Notice and date of revocation
(3)If the designation of an organization is revoked under subsection (2),
(a)the Minister shall provide notice of the revocation to the organization in writing; and
(b)the revocation is deemed to be effective as of the date on which the notice in paragraph (a) is sent, unless the Minister specifies an earlier date.
Marginal note:Appeal
169(1)Where a taxpayer has served notice of objection to an assessment under section 165, the taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or varied after either
(a)the Minister has confirmed the assessment or reassessed, or
(b)90 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that the Minister has vacated or confirmed the assessment or reassessed,
but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been sent to the taxpayer under section 165 that the Minister has confirmed the assessment or reassessed.
Marginal note:Ecological gifts
(1.1)Where at any particular time a taxpayer has disposed of a property, the fair market value of which has been confirmed or redetermined by the Minister of the Environment under subsection 118.1(10.4), the taxpayer may, within 90 days after the day on which that Minister has issued a certificate under subsection 118.1(10.5), appeal the confirmation or redetermination to the Tax Court of Canada.
Marginal note:Limitation of right to appeal from assessments or determinations
(2)Notwithstanding subsection 169(1), where at any time the Minister assesses tax, interest, penalties or other amounts payable under this Part by, or makes a determination in respect of, a taxpayer
(a)under subsection 67.5(2) or 152(1.8), subparagraph 152(4)(b)(i) or subsection 152(4.3) or 152(6), 164(4.1), 220(3.4) or 245(8) or in accordance with an order of a court vacating, varying or restoring the assessment or referring the assessment back to the Minister for reconsideration and reassessment,
(b)under subsection 165(3) where the underlying objection relates to an assessment or a determination made under any of the provisions or circumstances referred to in paragraph 169(2)(a), or
(c)under a provision of an Act of Parliament requiring an assessment to be made that, but for that provision, would not be made because of subsections 152(4) to 152(5),
the taxpayer may appeal to the Tax Court of Canada within the time limit specified in subsection 169(1), but only to the extent that the reasons for the appeal can reasonably be regarded
(d)where the assessment or determination was made under subsection 152(1.8), as relating to any matter specified in paragraph 152(1.8)(a), 152(1.8)(b) or 152(1.8)(c), and
(e)in any other case, as relating to any matter that gave rise to the assessment or determination
and that was not conclusively determined by the Court, and this subsection shall not be read or construed as limiting the right of the taxpayer to appeal from an assessment or a determination issued or made before that time.
Marginal note:Limitation on appeals by large corporations
(2.1)Notwithstanding subsections 169(1) and 169(2), where a corporation that was a large corporation in a taxation year (within the meaning assigned by subsection 225.1(8)) served a notice of objection to an assessment under this Part for the year, the corporation may appeal to the Tax Court of Canada to have the assessment vacated or varied only with respect to
(a)an issue in respect of which the corporation has complied with subsection 165(1.11) in the notice, or
(b)an issue described in subsection 165(1.14) where the corporation did not, because of subsection 165(7), serve a notice of objection to the assessment that gave rise to the issue
and, in the case of an issue described in paragraph 169(2.1)(a), the corporation may so appeal only with respect to the relief sought in respect of the issue as specified by the corporation in the notice.
Marginal note:Waived issues
(2.2)Notwithstanding subsections 169(1) and 169(2), for greater certainty a taxpayer may not appeal to the Tax Court of Canada to have an assessment under this Part vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the taxpayer.
Marginal note:Disposition of appeal on consent
(3)Notwithstanding section 152, for the purpose of disposing of an appeal made under a provision of this Act, the Minister may at any time, with the consent in writing of the taxpayer, reassess tax, interest, penalties or other amounts payable under this Act by the taxpayer.
Marginal note:Provisions applicable
(4)Division I applies, with such modifications as the circumstances require, in respect of a reassessment made under subsection 169(3) as though it had been made under section 152.
Marginal note:Notice to Deputy Minister
170(1)Where an appeal is made to the Tax Court of Canada under section 18 of theTax Court of Canada Act, the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue.
(2)[Repealed, 2013, c. 34, s. 322]
Marginal note:Disposal of Appeal
171(1)The Tax Court of Canada may dispose of an appeal by
(a)dismissing it; or
(b)allowing it and
(i)vacating the assessment,
(ii)varying the assessment, or
(iii)referring the assessment back to the Minister for reconsideration and reassessment.
Marginal note:Ecological gifts
(1.1)On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.
Marginal note:Partial disposition of appeal
(2)If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by
(a)dismissing the appeal with respect to the particular issue; or
(b)allowing the appeal with respect to the particular issue and
(i)varying the assessment, or
(ii)referring the assessment back to the Minister for reconsideration and reassessment.
Marginal note:Disposal of remaining issues
(3)If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.
Marginal note:Appeal to Federal Court of Appeal
(4)If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of theTax Court of Canada Actor theFederal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.
Marginal note:Appeal from refusal to register, revocation of registration, etc.
172(3)Where the Minister
(a)confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,
(a.1)confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation,
(a.2)confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.3) and (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) and paragraph (b.1) of the definitionqualified doneein subsection 149.1(1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,
(b)refuses to accept for registration for the purposes of this Act any retirement savings plan,
(c)refuses to accept for registration for the purposes of this Act any profit sharing plan or revokes the registration of such a plan,
(d)[Repealed, 2011, c. 24, s. 54]
(e)refuses to accept for registration for the purposes of this Act an education savings plan,
(e.1)sends notice under subsection 146.1(12.1) to a promoter that the Minister proposes to revoke the registration of an education savings plan,
(f)refuses to register for the purposes of this Act any pension plan or gives notice under subsection 147.1(11) to the administrator of a registered pension plan that the Minister proposes to revoke its registration,
(f.1)refuses to accept an amendment to a registered pension plan,
(g)refuses to accept for registration for the purposes of this Act any retirement income fund,
(h)refuses to accept for registration for the purposes of this Act any pooled pension plan or gives notice under subsection 147.5(24) to the administrator of a pooled registered pension plan that the Minister proposes to revoke its registration, or
(i)refuses to accept an amendment to a pooled registered pension plan,
the person described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), or the administrator of the plan in a case described in paragraph (h) or (i), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal.
Marginal note:Exception — Charities Registration (Security Information) Act
(3.1)Paragraphs (3)(a) and (a.1) do not apply to an applicant or a registered charity that is the subject of a certificate that has been determined to be reasonable under subsection 7(1) of theCharities Registration (Security Information) Act.
Marginal note:Deemed refusal to register
(4)For the purposes of subsection 172(3), the Minister shall be deemed to have refused
(a)to register an applicant for registration as a Canadian amateur athletic association,
(a.1)[Repealed, 2005, c. 19, s. 39]
(b)to accept for registration for the purposes of this Act any retirement savings plan or profit sharing plan,
(c)[Repealed, 2011, c. 24, s. 54]
(d)to accept for registration for the purposes of this Act any education savings plan, or
(f)to accept for registration for the purposes of this Act any retirement income fund,
where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1), an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.
Marginal note:Exception -Charities Registration (Security Information) Act
(4.1)An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of theCharities Registration (Security Information) Act, served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is
(a)discontinued on the determination, under subsection 7(1) of that Act, that the certificate is reasonable; or
(b)reinstated as of the date the certificate is, under subsection 7(2) of that Act, quashed.
Marginal note:Idem
(5)For the purposes of subsection 172(3), the Minister shall be deemed to have refused
(a)to register for the purposes of this Act any pension plan or pooled pension plan, or
(b)to accept an amendment to a registered pension plan or a pooled registered pension plan
where the Minister has not notified the applicant of the Minister’s disposition of the application within 1 year after the filing of the application with the Minister, and, in any such case, an appeal from the refusal to the Federal Court of Appeal pursuant to subsection 172(3) may, notwithstanding anything in subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.
Marginal note:Application of s. 149.1(1)
(6)The definitions in subsection 149.1(1) apply to this section.
Marginal note:References to Tax Court of Canada
173(1)Where the Minister and a taxpayer agree in writing that a question of law, fact or mixed law and fact arising under this Act, in respect of any assessment, proposed assessment, determination or proposed determination, should be determined by the Tax Court of Canada, that question shall be determined by that Court.
Marginal note:Time during consideration not to count
(2)The time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined pursuant to subsection 173(1) and the day on which the question is finally determined shall not be counted in the computation of
(a)the periods determined under subsection 152(4),
(b)the time for service of a notice of objection to an assessment under section 165, or
(c)the time within which an appeal may be instituted under section 169,
for the purpose of making an assessment of the tax payable by the taxpayer who agreed in writing to the determination of the question, for the purpose of serving a notice of objection thereto or for the purpose of instituting an appeal therefrom, as the case may be.
Marginal note:Common questions
174(1)The Minister may apply to the Tax Court of Canada for a determination of a question if the Minister is of the opinion that the question is common to assessments or proposed assessments in respect of two or more taxpayers and is a question of law, fact or mixed law and fact arising out of
(a)one and the same transaction or occurrence or series of transactions or occurrences; or
(b)substantially similar transactions or occurrences or series of transactions or occurrences.
Marginal note:Application to Court
(2)An application under subsection (1)
(a)shall set out
(i)the question in respect of which the Minister requests a determination,
(ii)the names of the taxpayers that the Minister seeks to have bound by the determination of the question, and
(iii)the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of tax payable by each of the taxpayers named in the application; and
(b)shall be served by the Minister on each of the taxpayers named in the application and on any other persons who, in the opinion of the Tax Court of Canada, are likely to be affected by the determination of the question,
(i)by sending a copy to each taxpayer so named and each other person so likely to be affected, or
(ii)onex parteapplication by the Minister, in accordance with the directions of the Court.
Marginal note:Determination of question by Tax Court
(3)If the Tax Court of Canada is satisfied that a question set out in an application under this section is common to assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application, the Tax Court of Canada may
(a)make an order naming the taxpayers in respect of whom the question will be determined;
(b)if one or more of the taxpayers so served has or have appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, make an order joining a party or parties to that or those appeals as it considers appropriate; and
(c)proceed to determine the question in such manner as it considers appropriate.
Marginal note:Determination final and conclusive
(4)Subject to subsection (4.1), if a question set out in an application under this section is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of tax payable by the taxpayers named in the order made under paragraph (3)(a).
Marginal note:Appeal
(4.1)If a question set out in an application under this section is determined by the Tax Court of Canada, an appeal from the determination may, in accordance with the provisions of theTax Court of Canada Actor theFederal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada to the Federal Court of Appeal, be made by
(a)the Minister; or
(b)any taxpayer named in an order of the Court made under paragraph (3)(a) if
(i)the question arises out of one and the same transaction or occurrence or series of transactions or occurrences,
(ii)the taxpayer has appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, or
(iii)the taxpayer has been granted leave by a judge of the Federal Court of Appeal.
Marginal note:Binding to appeal
(4.2)Any taxpayer named in an order made under paragraph (3)(a) in respect of a question is bound by any determination in respect of the question under an appeal made to the Federal Court of Appeal or the Supreme Court of Canada.
Marginal note:Time during consideration of question not counted
(5)The time between the day on which an application under this section is served on a taxpayer pursuant to subsection 174(2) and
(a)in the case of a taxpayer named in an order of the Tax Court of Canada pursuant to subsection 174(3), the day on which the determination becomes final and conclusive and not subject to any appeal, or
(b)in the case of any other taxpayer, the day on which the taxpayer is served with notice that the taxpayer has not been named in an order of the Tax Court of Canada pursuant to subsection 174(3),
shall not be counted in the computation of
(c)the periods determined under subsection 152(4),
(d)the time for service of a notice of objection to an assessment under section 165, or
(e)the time within which an appeal may be instituted under section 169,
for the purpose of making an assessment of the tax, interest or penalties payable by the taxpayer, serving a notice of objection thereto or instituting an appeal therefrom, as the case may be.
Marginal note:Institution of appeals
175An appeal to the Tax Court of Canada under this Act, other than one referred to in section 18 of theTax Court of Canada Act, shall be instituted in the manner set out in that Act or in any rules made under that Act.
176[Repealed, 2013, c. 34, s. 323]
Marginal note:Hearingsin camera
179Proceedings in the Federal Court of Appeal under this Division may, on the application of the taxpayer, be heldin cameraif the taxpayer establishes to the satisfaction of the Court that the circumstances of the case justifyin cameraproceedings.
Marginal note:No reasonable grounds for appeal
179.1Where the Tax Court of Canada disposes of an appeal by a taxpayer in respect of an amount payable under this Part or where such an appeal has been discontinued or dismissed without trial, the Court may, on the application of the Minister and whether or not it awards costs, order the taxpayer to pay to the Receiver General an amount not exceeding 10% of any part of the amount that was in controversy in respect of which the Court determines that there were no reasonable grounds for the appeal, if in the opinion of the Court one of the main purposes for instituting or maintaining any part of the appeal was to defer the payment of any amount payable under this Part.
Marginal note:Appeals to Federal Court of Appeal
180(1)An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from
(a)the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4),
(b)[Repealed, 2011, c. 24, s. 55]
(c)the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),
(c.1)the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1),
(c.2)the mailing of notice to the administrator of the pooled registered pension plan under subsection 147.5(24), or
(d)the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person,
as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.
Marginal note:No jurisdiction in a Tax Court of Canada or Federal Court
(2)Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section.
Marginal note:Summary disposition of appeal
(3)An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way.
Marginal note:Election — special tax and relief for deferral of stock option benefits
180.01(1)A taxpayer may make an election in prescribed form to have subsection (2) apply for a taxation year in respect of particular securities if
(a)the taxpayer elected to have subsection 7(8) apply, as that subsection applied before 4:00 p.m