Excise Tax Act — E-15 81.15
Objection to assessment 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. Service (2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa. Acceptance of other service (3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2). Consideration of objection (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. Notice of decision (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. Tax payable (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. Refund payable (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. Credit allowable (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. No tax, refund or credit (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. Amounts not considered (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. Definitions (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); ( montant dû ) overpayment , in respect of a person