Underused Housing Tax Act — U-0.5 79
Authorization to assess and take collection action 79 (1) Despite section 70 , if, on ex parte application by the Minister relating to a calendar year made on or after the last day of the calendar year, a judge is satisfied that there are reasonable grounds to believe that tax for the calendar year will be required to be paid to the Receiver General under subsection 6 (3) and that the collection of all or any part of that tax 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, (a) assess the tax for the calendar year, determined in accordance with subsection (2); and (b) take any of the actions described in sections 72 to 77 in respect of that amount. Effect of authorization (2) For the purposes of this Act, if an authorization is granted under subsection (1) in respect of an application relating to a calendar year of a person (a) the particular day on or before which the person is required to file a return under section 7 for the calendar year is deemed to be the day on which a judge hears the application for the authorization; (b) the tax for the calendar year is deemed to have become due to the Receiver General on the particular day; and (c) sections 23 , 47 , 49 , 51 and 52 apply as if the tax for the calendar year were not required to be paid, and the return for that calendar year were not required to be filed, until the last day of the period described in subsection (8). Affidavits (3) Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief. Service of authorization and notice of assessment (4) An authorization granted under subsection (1) in respect of a person must be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the calendar year must be served on the person together with the authorization. How service effected (5) For the purpose of subsection (4), service on a person must be effected by personal service on the person or service in accordance with the directions of a judge. Application to judge for direction (6) If service 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 subsection (1) 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 by a person 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 by a person under subsection (7) may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private. 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. Effect of setting aside authorization (11) If an authorization is set aside under subsection (10), subsection (2) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void. Directions (12) If any question arises as to the course to be followed in connect