22 (1) After the Minister has given the notification required by subsection 21 (3), a person who has served notice of objection under section 21 may appeal to the Superior Court of Justice to have the assessment, statement of disallowance or penalty vacated or varied or reassessed, but no appeal under this section shall be instituted after the expiration of ninety days from the day notice has been mailed to such person under subsection 21 (3).  R.S.O. 1990, c. T.10, s. 22 (1); 2001, c. 23, s. 231 (1). Appeal, how instituted (2) 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.  1997, c. 43, Sched. E, s. 2; 2001, c. 23, s. 231 (2). Limitation (2.1) 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 or statement being appealed and in respect of which the person has complied or was deemed to have complied with subsection 21 (1.1).  1997, c. 43, Sched. E, s. 2. Exception (2.2) Despite subsection (2.1), 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 or statement under subsection 21 (3) if the issue was not part of the assessment or statement with respect to which the person served the notice of objection.  1997, c. 43, Sched. E, s. 2. Application, subss. (2.1) and (2.2) (2.3) Subsections (2.1) and (2.2) apply only in respect of appeals in respect of which the period of 90 days referred to in subsection (1) begins after December 31, 1997.  1997, c. 43, Sched. E, s. 2. Waived right of objection or appeal (2.4) Despite subsection (1), no person shall institute an appeal under this section to have an assessment or statement 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.  1997, c. 43, Sched. E, s. 2. Service (3) A notice of appeal shall be served on the Minister by being sent by registered mail addressed to the Minister.  R.S.O. 1990, c. T.10, s. 22 (3). Content of notice of appeal (4) The person appealing shall set out in the notice of appeal a statement of the allegations of fact and the statutory provisions and reasons that the person intends to submit in supporting the appeal.  R.S.O. 1990, c. T.10, s. 22 (4). Reply to notice of appeal (5) 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 the allegations of fact and of the statutory provisions and reasons the Minister intends to rely on.  2000, c. 42, s. 109 (1). Same (5.1) If the Minister does not serve the reply within 180 days after the notice under subsection (2) is served on him or her, the appellant may, upon 21 days notice to the Minister, apply to the court for an order requiring the reply to be served within such time as a judge shall order.  2000, c. 42, s. 109 (1); 2018, c. 8, Sched. 35, s. 6. Same (5.2) If the judge considers it proper in the circumstances, the judge may also order that, upon the failure of the Minister to serve the reply in the time specified by the order, the assessment or statement of disallowance with respect to which the appeal is made shall be vacated and any tax levied pursuant to the assessment shall be repaid to the appellant or the refund disallowed shall be paid to the appellant.  2000, c. 42, s. 109 (1); 2018, c. 8, Sched. 35, s. 6. Same (5.3) Nothing in this section revives an appeal that is void or affects a statement of disallowance or assessment that has become valid and binding.  2000, c. 42, s. 109 (1). Matter deemed action (6) Upon the filing of the material referred to in subsection (5), the matter shall be deemed to be an action in the court.  R.S.O. 1990, c. T.10, s. 22 (6). Disposition of appeal (7) 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. T.10, s. 22 (7). Idem (8) The court may, in delivering judgment disposing of an appeal, order payment or refund of tax or penalty by the appellant or by the Minister, as the case may be, and may make such order as to costs as is considered proper.  R.S.O. 1990, c. T.10, s. 22 (8); 1994, c. 18, s. 8 (4). Procedure (9) The practice and procedure of the Superior Court of Justice, including the right of appeal and the practice and procedure relating to appeals, apply to every matter that is deemed to be an action under subsection (6), 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. T.10, s. 22 (9); 2001, c. 23, s. 231 (3). Irregularities (10) No assessment or statement of disallowance shall be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of any person in the observance of any directory provision of this Act.  R.S.O. 1990, c. T.10, s. 22 (10); 2000, c. 42, s. 109 (2). Extension of time (11) 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 21 (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 21 (1); or (b)  with respect to an appeal, before the expiry of the time allowed under subsection (1) for instituting the appeal.  R.S.O. 1990, c. T.10, s. 22 (11); 2006, c. 33, Sched. Z.9, s. 5. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/1994 1997, c. 43, Sched. E, s. 2 - 18/12/1997 2000, c. 42, s. 109 (1, 2) - 21/12/2000 2001, c. 23, s. 231 (1-3) - 05/12/2001 2006, c. 33, Sched. Z.9, s. 5 - 20/12/2006 2018, c. 8, Sched. 35, s. 6 - 08/05/2018