Global Minimum Tax Act — G-3.3 96
Reference of common questions to Tax Court 96 (1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence, or series of transactions or occurrences, is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question. Contents of application (2) An application made under subsection (1) must set out (a) the question in respect of which the Minister requests a determination; (b) the names of the persons that the Minister seeks to have bound by the determination; and (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base the assessments of each person named in the application. Service (3) A copy of any application made under subsection (1) must be served by the Minister on each of person named in the application and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question. Determination of question by Tax Court (4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application made under subsection (1) will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application, the Tax Court of Canada may make an order naming the persons in respect of which the question will be determined and may (a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or (b) if one or more of the persons named in the order has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question in any manner that it considers appropriate. Determination final and conclusive (5) Subject to subsection (6), if a question set out in an application made under subsection (1) is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named in an order by the Court under subsection (4). Appeal (6) If a question set out in an application made under subsection (1) is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act , as they relate to appeals from decisions of the Tax Court of Canada, appeal from the determination. Parties to appeal (7) The parties that are bound by a determination under subsection (4) are parties to any appeal from the determination. Time during consideration not to count (8) For the purposes of making an assessment, filing a notice of objection to an assessment or instituting an appeal from an assessment, the period referred to in subsection (9) must not be counted in the computation of (a) the seven-year period referred to in subsection 85 (1); (b) the period within which a notice of objection to an assessment may be filed under section 87 ; and (c) the period within which an appeal may be instituted under section 90 . Excluded periods (9) The period that is not to be counted in the computation of the periods referred to in paragraphs (8)(a) to (c) is the period beginning on the day on which a copy of an application made under this section is served on a person under subsection (3) and (a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), ending on the day on which the determination becomes final and conclusive; and (b) in the case of any other person, ending on the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).