31 (1) The Minister shall serve notice of a proposal by the Minister, (a) to refuse to register a corporation under this Act; (b) to revoke the registration of an investment corporation; (c)  Repealed:  1999, c. 9, s. 70. (d) to refuse to make a rebate under section 28; (e) to refuse to issue a tax credit certificate or allow an investment credit under this Act; (f) to make an order that a particular investment is not an eligible investment; (g) to impose a penalty under subsection 18 (13); (h) to order a labour sponsored investment fund corporation to cease issuing tax credit certificates; or (i) to refuse to pay a grant under section 18.16.  1992, c. 18, s. 31 (1); 1997, c. 43, Sched. C, ss. 19, 23 (1); 1999, c. 9, s. 70; 2004, c. 16, s. 1 (2); 2004, c. 31, Sched. 7, s. 19 (1). Service of notice of proposal (2) The Minister shall serve the notice under subsection (1) upon the corporation in the prescribed manner, together with written reasons for the proposal.  1992, c. 18, s. 31 (2); 2004, c. 16, s. 1 (2). Deemed service (3) If the Minister has not registered a corporation under this Act within four months of the date on which all material and information required by this Act to be filed as part of or with the application, the Minister shall be deemed to have served a notice of proposal under subsection (1) to refuse to register the corporation.  1992, c. 18, s. 31 (3); 2004, c. 16, s. 1 (2). Notice of objection (4) A person or group served with a notice of proposal under subsection (1) or required to pay a tax under section 28 or 28.1 may serve on the Minister a notice of objection in duplicate in the form approved by the Minister setting out the reasons for the objection and all relevant facts.  2004, c. 31, Sched. 7, s. 19 (2). Service (4.1) A notice of objection must be served on the Minister within 60 days after, (a) the day of mailing of the proposal; (b) the day when the Minister is deemed to have assessed the tax under section 28 or 28.1; or (c) the day upon which the Minister has been deemed under subsection (3) to have refused registration.  2004, c. 31, Sched. 7, s. 19 (2). Service of notice of objection (5) A notice of objection under this section shall be served by being sent by registered mail addressed to the Minister.  1992, c. 18, s. 31 (5); 2004, c. 16, s. 1 (2). Idem, acceptance (6) The Minister may accept a notice of objection under this section even though it was not served in the required manner.  1992, c. 18, s. 31 (6); 2004, c. 16, s. 1 (2). When Minister may carry out proposal (7) If notice of objection is not served under subsection (4), the Minister may carry out the proposal stated in the notice under subsection (1).  1992, c. 18, s. 31 (7); 2004, c. 16, s. 1 (2). Reconsideration by Minister (8) Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the proposal objected to and confirm, vary or abandon the proposal, and the Minister shall notify the person making the objection of the Minister’s action by registered mail.  1992, c. 18, s. 31 (8); 2004, c. 16, s. 1 (2). Decision (9) A decision of the Minister under subsection (8) is final and is not subject to appeal except if the decision involves the interpretation of a provision of this Act, or involves an issue solely of law.  1992, c. 18, s. 31 (9); 2004, c. 16, s. 1 (2). Application to Divisional Court (10) In a dispute over a decision or action of the Minister under subsection (8), the Minister may, if the dispute involves the interpretation of a provision of this Act or involves an issue solely of law in which no facts are in dispute or involves the proper inference to be drawn from facts that are not in dispute, agree in writing with the disputing party as to the undisputed facts and thereafter apply to the Divisional Court to have the issue in dispute determined, and, if the Minister does not make the application within ten weeks of the date upon which the undisputed facts have been agreed upon in writing, the other party to the dispute may apply to the court to have the issue determined.  1992, c. 18, s. 31 (10); 2004, c. 16, s. 1 (2). Section Amendments with date in force (d/m/y) 1997, c. 19, .s. 11 (1) - 10/10/1997; 1997, c. 43, Sched. C, s. 19, 23 (1) - 7/05/1997; 1999, c. 9, s. 70 - 14/12/1999 2004, c. 16, s. 1 (2) - 1/01/2004; 2004, c. 31, Sched. 7, s. 19 (1) - 16/12/2004; 2004, c. 31, Sched. 7, s. 19 (2) - 2/11/2004