14 (1) A person who objects to an assessment or statement of disallowance under section 13, or to a penalty paid or assessed under this Act, may, within 180 days from the service of the notice of assessment or statement of disallowance, or the payment of the penalty under subsection 8 (11), serve on the Minister a notice of objection in the form approved by the Minister.  1998, c. 30, s. 27 (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 person in respect of each issue.  1998, c. 30, s. 27 (1). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the person in respect of an issue, the Minister may, in writing, request the person to provide the information, and the person shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the person provides the information to the Minister in writing within 60 days after the day the request is made by the Minister.  1998, c. 30, s. 27 (1). Limitation (1.3) A person 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 (4), any issue that the person is not entitled to raise by way of appeal under this section in respect of the fresh statement or reassessment or of a variation of the assessment or statement.  1998, c. 30, s. 27 (1). Service of notice (2) A notice of objection under this section shall be served by being sent by registered mail addressed to the Minister or by such other method as the Minister may prescribe.  R.S.O. 1990, c. F.35, s. 14 (2); 1998, c. 30, s. 27 (2). (3) Repealed:  1998, c. 30, s. 27 (3). Reconsideration (4) Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the assessment, statement of disallowance or penalty objected to and vacate, confirm or vary the assessment, statement of disallowance or penalty and reassess or serve a fresh statement of disallowance, and the Minister shall give the person who made the objection written notice of the action taken by the Minister.  1991, c. 49, s. 16 (2); 1998, c. 30, s. 27 (4). Appeal (5) When the Minister has given the notification required by subsection (4), the person who has served a notice of objection under this section may appeal to the Superior Court of Justice to have the assessment, statement of disallowance or penalty so objected to vacated or varied, but no appeal under this section shall be instituted after the expiration of ninety days from the day notice has been mailed to or served on such person under subsection (4).  R.S.O. 1990, c. F.35, s. 14 (5); 1991, c. 49, s. 16 (3); 2001, c. 23, s. 98 (1). Computation of time (5.1) For the purpose of calculating the number of days mentioned in subsection (1), (1.2) or (5), the day on which a notice of assessment or a statement referred to in subsection (1) is mailed, a request is made under subsection (1.2) or notice is given under subsection (4) is the date stated on the notice, statement or request.  1998, c. 30, s. 27 (5). Appeal, how instituted (6) An appeal to the Superior Court of Justice shall be instituted by, (a)  filing a notice of appeal with the court in the form approved by the Minister; (b)  paying a fee to the court in the same amount and manner as the fee payable under regulations made under the Administration of Justice Act on the issue of a statement of claim; and (c)  serving on the Minister a copy of the notice of appeal as filed.  1998, c. 30, s. 27 (6); 2001, c. 23, s. 98 (2). Limitation (6.1) A person is entitled to raise by way of appeal only those issues raised by the person in a notice of objection to the assessment, statement or penalty being appealed and in respect of which the person has complied or was deemed to have complied with subsection (1.1).  1998, c. 30, s. 27 (6). Exception (6.2) Despite subsection (6.1), a person may raise by way of appeal an issue forming the basis of a fresh statement or reassessment or of a variation of an assessment, statement or penalty under subsection (4) if the issue was not part of the assessment, statement or penalty with respect to which the person served the notice of objection.  1998, c. 30, s. 27 (6). Application, subss. (6.1) and (6.2) (6.3) Subsections (6.1) and (6.2) apply only in respect of appeals in respect of which the period of 90 days referred to in subsection (5) begins after December 31, 1998.  1998, c. 30, s. 27 (6). Waived right of objection or appeal (6.4) Despite subsection (5), no person shall institute an appeal under this section to have an assessment, statement or penalty vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by or on behalf of the person.  1998, c. 30, s. 27 (6). Service (6.5) A notice of appeal shall be served on the Minister by being sent by registered mail addressed to the Minister, by personal service or by such other method of service as the Minister prescribes.  1998, c. 30, s. 27 (6). (7) Repealed:  1998, c. 30, s. 27 (6). Statement of allegations (8) The appellant shall set out in the notice of appeal a statement of the allegations of fact and the statutory provisions and reasons that the appellant intends to submit in support of the appeal, and an address in Ontario where the appellant may be served.  R.S.O. 1990, c. F.35, s. 14 (8). Reply to notice of appeal (9) The Minister shall with all due dispatch serve on the appellant and file with the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and of such statutory provisions and reasons as the Minister intends to rely on, and, where the Minister fails to serve the reply within 180 days from the date of service of the notice under subsection (6), the appellant may, upon twenty-one days notice to the Minister, bring a motion for an order requiring the reply to be served within such time as a judge shall order, and the judge may, if he or she considers it proper in the circumstances, also order that, upon failure of the Minister to serve the reply in the time specified in the order, the assessment or statement of disallowance with respect to which the appeal is made shall be vacated and any tax pursuant to such assessment shall be repaid to the appellant or the refund disallowed be paid to the appellant, but nothing in this section revives an appeal that is void or affects a statement of disallowance or assessment that has become valid and binding.  R.S.O. 1990, c. F.35, s. 14 (9); 2001, c. 23, s. 98 (3). Matter deemed action (10) Upon the filing of the material referred to in subsections (5) and (9), with the local registrar of the Superior Court of Justice, the matter shall be deemed to be an action in the court and the practice and the procedure of the court, including the right of appeal and the practice and procedure relating to appeals, apply to every matter that is deemed an action under this subsection, and every judgment and order given or made in every such action may be enforced in the same manner and by the like process as a judgment or order given or made in an action commenced in the court.  R.S.O. 1990, c. F.35, s. 14 (10); 2001, c. 23, s. 98 (4). Proceedings closed to the public (11) Proceedings under subsections (5), (9), (10), (12) and (13) may be closed to the public on request made to the court by the appellant or by the Minister.  R.S.O. 1990, c. F.35, s. 14 (11). Disposal of appeal (12) The court may dispose of the appeal by such order as it considers just and the Minister shall, subject to the final decision of any court to which the order is appealed, vacate or vary, where necessary, the assessment or statement of disallowance so as to carry out the final order of the court.  R.S.O. 1990, c. F.35, s. 14 (12). Court may order refund (13) The court may, in delivering judgment disposing of an appeal, order payment of a refund of tax or penalty by the appellant or the Minister, as the case may be, and may make such order as to costs as it considers proper.  R.S.O. 1990, c. F.35, s. 14 (13); 1991, c. 49, s. 16 (4); 1994, c. 18, s. 2 (5). Irregularities (14) An assessment shall not be vacated or varied on adjudication by reason only of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act.  R.S.O. 1990, c. F.35, s. 14 (14). Extension of time (15) The time within which a notice of objection is to be served or an appeal is to be instituted may be extended by the Minister if application for extension is made, (a)  in respect of a notice of objection under subsection (1), (i)  before the expiration of the time allowed under that subsection for service of notice of the objection, or (ii)  within one year from the day of mailing or delivery by personal service of the notice of assessment or statement of disallowance that is the subject of the objection where the person wishing to make objection furnishes to the Minister an explanation satisfactory to the Minister that explains why the notice of objection could not be served in accordance with subsection (1); or (b)  with respect to an appeal, before the expiry of the time allowed under subsection (5) for instituting the appeal.  R.S.O. 1990, c. F.35, s. 14 (15); 2006, c. 33, Sched. K, s. 4. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 16 (1-4) - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1997, c. 19, s. 7 (1) - 10/10/1997; 1998, c. 30, s. 27 (1-6) - 18/12/1998 2001, c. 23, s. 98 (1-4) - 05/12/2001 2006, c. 33, Sched. K, s. 4 (1, 2) - 20/12/2006