Global Minimum Tax Act — G-3.3 134
Authorization to proceed without delay 134 (1) Despite section 125 , if, on an ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a person would be jeopardized by a delay in its collection, the judge must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay, take any of the actions referred to in sections 127 to 132 in respect of that amount. Notice of assessment not sent (2) An authorization made under subsection (1) in respect of an amount assessed in respect of a person may be granted by a judge even if a notice of assessment in respect of that amount has not been sent to the person at or before the day on which the application is made if the judge is satisfied that the receipt of the notice of assessment by the person would likely further jeopardize the collection of the amount. For the purposes of sections 124 , 127 to 129 , 131 and 132 , the amount in respect of which an authorization is granted is deemed to be an amount payable under this Act. Affidavits (3) Statements contained in an affidavit of a person filed in the context of an application made under this section may be based on belief, in which case the affidavit must include the grounds for that belief. Service of authorization and notice of assessment (4) An authorization granted under this section in respect of a person must be served by the Minister on the person within 72 hours after it is granted, unless the judge orders the authorization to be served at some other time specified in the authorization, and, if a notice of assessment has not been sent to the person at or before the time of the application, a notice of assessment for the assessed period must be served on the person together with the authorization. How service effected (5) For the purposes of subsection (4), service on a person must be effected by (a) personal service on the person; or (b) service in accordance with the directions, if any, of a judge. Application to judge for direction (6) If service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. Review of authorization (7) If a judge of a court has granted an authorization under this section in respect of a person, the person may, on six clear days’ notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization. Limitation period for review application (8) An application under subsection (7) to review an authorization must be made (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or (b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing in camera (9) An application made by a person under subsection (7) may, on the application of the person, be heard in camera , if the person establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings. Disposition of application (10) On an application under subsection (7), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate. Directions (11) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give any direction with regard to the course to be followed that, the judge considers appropriate. No appeal from review order (12) No appeal lies from an order of a judge made under subsection (10).