Excise Tax Act — E-15 298
mined under whichever of paragraphs (a) to (e) applies in the circumstances. Period for assessment of rebate (2) Subject to subsections (3) to (6.1), an assessment under subsection 297(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 297 or an assessment under subsection 297(2.1) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate shall not be made more than four years after the day the application for the rebate was filed in accordance with this Part. Exception (3) Subsections (1) and (2) do not apply in respect of a reassessment of a person made (a) to give effect to a decision on an objection or appeal; (b) with the consent in writing of the person to dispose of an appeal; or (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (6.1). Idem (4) An assessment in respect of any matter may be made at any time where the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default; (b) committed fraud (i) in making or filing a return under this Part, (ii) in making or filing an application for a rebate under Division VI, or (iii) in supplying, or failing to supply, any information under this Part; or (c) filed a waiver under subsection (7) that is in effect at that time. Idem (5) Where, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or an account of tax payable or net tax remittable for a particular reporting period of the person that was in fact payable or remittable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter. Idem (6) Where the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of tax payable by a person and, by reason of the reduction, any input tax credit or rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of tax into account in respect of the input tax credit or rebate. Alternative basis or argument (6.1) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable or remittable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part, (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. Limitation (6.2) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (6.1) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment. Exception (6.3) Subsection (6.2) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (6.1). Waiver (7) Any person may, within the time otherwise limited by subsection (1) or (2) for assessing the person, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the applica