9 (1) A taxpayer who objects to an assessment may, within 180 days after the day the notice of assessment was sent, serve on the Minister a notice of objection in the form approved by the Minister.  2010, c. 26, Sched. 6, s. 6 (1). Facts and reasons to be given (1.1) The notice of objection shall, (a) clearly describe each issue raised by way of objection; and (b) fully set out the facts and reasons relied on by the taxpayer in respect of each issue.  1997, c. 43, Sched. F, s. 2 (1). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the taxpayer in respect of an issue, the Minister may in writing request the taxpayer to provide the information, and the taxpayer shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the taxpayer provides the information to the Minister in writing within 60 days after the day the request is made by the Minister.  1997, c. 43, Sched. F, s. 2 (1). Computation of time (1.3) For the purpose of calculating the number of days mentioned in subsection (1), (1.2) or 10 (2), the day on which a notice of assessment or statement is sent under subsection (1), a request is made under subsection (1.2) or a notification is given under subsection (6) is the date stated in the notice of assessment, statement, request or notification.  1997, c. 43, Sched. F, s. 2 (1). Limitation (1.4) A taxpayer shall not raise, by way of objection under this section to a fresh statement or reassessment or to a variation of an assessment or statement under subsection (5), any issue that the taxpayer is not entitled to raise by way of appeal under section 10 in respect of the fresh statement or reassessment or of a variation of the assessment or statement.  1997, c. 43, Sched. F, s. 2 (1). Service of notice of objection (2) Service of a notice of objection under this section shall be by registered mail addressed to the Minister or by such other method as is prescribed.  R.S.O. 1990, c. E.11, s. 9 (2). Acceptance of notice (3) The Minister may accept a notice of objection under this section even though the notice was not served in the manner required by subsection (2).  R.S.O. 1990, c. E.11, s. 9 (3). Extension of time (4) The time for serving a notice of objection under subsection (1) may be extended by the Minister if the taxpayer makes an application for the extension, (a) before the expiry of the time allowed under that subsection; or (b) within one year from the day of mailing or delivery of the notice of assessment that is the subject of the objection, if the taxpayer provides an explanation satisfactory to the Minister explaining why the notice of objection could not be served within the time required by subsection (1) and the Minister agrees to the extension of time.  2001, c. 23, s. 78 (2); 2010, c. 26, Sched. 6, s. 6 (2). Minister’s duty to reconsider (5) Upon receipt of a notice of objection, the Minister shall, as quickly as possible, reconsider the assessment and vacate, confirm or vary it, or make a reassessment.  2010, c. 26, Sched. 6, s. 6 (3). Notice of decision (6) The Minister shall notify the taxpayer in writing as to the action taken by the Minister under subsection (5) as quickly as possible after taking the action.  R.S.O. 1990, c. E.11, s. 9 (6); 1994, c. 8, s. 10 (4); 1997, c. 43, Sched. F, s. 2 (2). Exception to time limit (7) An assessment made by the Minister under this section is not invalid by reason only that it is not made within the time required under section 8.  1994, c. 8, s. 10 (5); 2010, c. 26, Sched. 6, s. 6 (4); 2012, c. 8, Sched. 13, s. 3. Subsequent assessment not to invalidate (8) An assessment by the Minister in respect of tax, interest or penalties that relates to the same year in relation to which a notice of objection to assessment is delivered to the Minister or an appeal from assessment is commenced in accordance with this Act does not invalidate the objection or appeal.  R.S.O. 1990, c. E.11, s. 9 (8). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 10 (1-5) - 01/01/1993; 1997, c. 43, Sched. F, s. 2 (1, 2) - 18/12/1997 2001, c. 23, s. 78 (1, 2) - 05/12/2001 2010, c. 26, Sched. 6, s. 6 (1-4) - 08/12/2010 2012, c. 8, Sched. 13, s. 3 - 20/06/2012