Income Tax Act — I-3.3 165
pursuant to a notice of objection served by a corporation that was a large corporation in the year (within the meaning assigned by subsection 225.1(8)), except where the objection was made to an earlier assessment made under any of the provisions or circumstances referred to in paragraph 165(1.1)(a), the corporation may object to the particular assessment in respect of an issue (a) only if the corporation complied with subsection 165(1.11) in the notice with respect to that issue; and (b) only with respect to the relief sought in respect of that issue as specified by the corporation in the notice. Application of subsection (1.13) (1.14) Where a particular assessment is made under subsection 165(3) pursuant to an objection made by a taxpayer to an earlier assessment, subsection 165(1.13) does not limit the right of the taxpayer to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Partnership (1.15) Notwithstanding subsection 165(1), where the Minister makes a determination under subsection 152(1.4) in respect of a fiscal period of a partnership, an objection in respect of the determination may be made only by one member of the partnership, and that member must be either (a) designated for that purpose in the information return made under section 229 of the Income Tax Regulations for the fiscal period; or (b) otherwise expressly authorized by the partnership to so act. Limitation on objections (1.2) Notwithstanding subsections (1) and (1.1), no objection may be made by a taxpayer to an assessment made under subsection 118.1(11), 152(4.2), 169(3) or 220(3.1) nor, for greater certainty, in respect of an issue for which the right of objection has been waived in writing by the taxpayer. Service (2) A notice of objection under this section shall be served 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. Application (2.1) Notwithstanding any other provision of this Act, paragraph (1)(a) shall apply only in respect of assessments, determinations and redeterminations under this Part and Part I.2. Duties of Minister (3) On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary the assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister’s action. (3.1) and (3.2) [Repealed, 1998, c. 19, s. 192(4)] (4) [Repealed, 1994, c. 7, Sch. VIII, s. 98(3)] 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). 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). 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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 165; 1994, c. 7, Sch.