85 (1) Where a corporation has served notice of objection to an assessment under section 84, the corporation may appeal to the Superior Court of Justice to have the assessment vacated or varied after the Minister has confirmed or reassessed, but no appeal under this section may be instituted after the expiration of ninety days from the day notice has been mailed to the corporation under section 84 that the Minister has confirmed the assessment or reassessed.  R.S.O. 1990, c. C.40, s. 85 (1); 2001, c. 23, s. 54 (1); 2004, c. 16, s. 2 (2). Limitation of right to appeal (1.1) Despite subsection (1), where at any time the Minister assesses tax, interest, penalties or other amounts payable under this Act by, or makes a determination in respect of, a corporation under any of the following provisions or in any of the following circumstances, the corporation may appeal to the Superior Court of Justice within the time period set out in subsection (1), but only to the extent that the reasons for the appeal can reasonably be regarded as relating to any matter that gave rise to the assessment or determination and that was not conclusively determined by the Court, and this subsection shall not be read or construed as limiting the right of the corporation to appeal from an assessment or determination issued or made before that time: 1. Subsection 5 (6), subclause 80 (11) (b) (i) or subsection 80 (16), (20), (22), (25) or (25.2). 2. An assessment or determination made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment. 3. An assessment or determination made under subsection 84 (5) where the underlying objection relates to an assessment or a determination made under any of the provisions or circumstances referred to in paragraph 1 or 2. 4. An assessment made under a provision of a federal Act made applicable for the purposes of this Act that requires an assessment to be made that, but for that provision, would not be made because of a limitation described under section 80.  2005, c. 31, Sched. 5, s. 14 (1); 2006, c. 33, Sched. G, s. 9. 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. A, s. 48; 2001, c. 23, s. 54 (2); 2004, c. 16, s. 2 (2). Limitation (2.1) A corporation is entitled to raise by way of appeal only those issues raised by it in a notice of objection to the assessment being appealed and in respect of which it complied or was deemed to have complied with subsection 84 (1.1).  1997, c. 43, Sched. A, s. 48; 2004, c. 16, s. 2 (2). Exception (2.2) Despite subsection (2.1), a corporation may raise by way of appeal an issue forming the basis of a reassessment or variation of assessment under subsection 84 (5) if the issue was not part of the assessment with respect to which the corporation served the notice of objection.  1997, c. 43, Sched. A, s. 48; 2004, c. 16, s. 2 (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. A, s. 48; 2004, c. 16, s. 2 (2). Waived right of objection or appeal (2.4) Despite subsections (1) and (1.1), no corporation shall institute an appeal under this section to have an assessment 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 corporation.  1997, c. 43, Sched. A, s. 48; 2004, c. 16, s. 2 (2); 2005, c. 31, Sched. 5, s. 14 (2). Notice of appeal (3) A notice of appeal shall be served upon the Minister by being sent by registered mail addressed to the Minister.  R.S.O. 1990, c. C.40, s. 85 (3); 2004, c. 16, s. 2 (2). Statement of allegations (4) The corporation appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and reasons that it intends to submit in supporting its appeal.  R.S.O. 1990, c. C.40, s. 85 (4); 2004, c. 16, s. 2 (2). Motion to strike out notice of appeal (5) The Minister may move to the Superior Court of Justice to have a notice of appeal struck out in whole or in part.  2011, c. 9, Sched. 8, s. 2. Notice of motion (6) The Minister shall give written notice of a motion under subsection (5) to the corporation appealing at least 21 days before the motion is made.  2011, c. 9, Sched. 8, s. 2. Striking out notice of appeal (7) The court may strike out the notice of appeal in whole or in part upon being satisfied that one or more of the requirements of this section relating to a notice of appeal or to the instituting of an appeal have not been met.  2011, c. 9, Sched. 8, s. 2. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. A, s. 48 - 18/12/1997 2001, c. 23, s. 54 (1, 2) - 05/12/2001 2004, c. 16, s. 2 (2)
- 01/01/2004 2005, c. 31, Sched. 5, s. 14 (1, 2) - 15/12/2005 2006, c. 33, Sched. G, s. 9 - 20/12/2006 2011, c. 9, Sched. 8, s. 2 - 12/05/2011