84 (1) Subject to subsection 92 (3), a corporation that objects to an assessment may, within 180 days from the day of mailing of the notice of assessment, serve on the Minister a notice of objection in the form approved by the Minister.  1997, c. 43, Sched. A, s. 47 (1); 2004, c. 16, s. 2 (2). Limitation of right to object to assessments or determinations (1.0.1) 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 object to the assessment or determination within 180 days after the day of mailing of the notice of assessment or determination, but only to the extent that the reasons for the objection 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 object to 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 (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. 13 (1); 2006, c. 33, Sched. G, s. 8. 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 corporation in respect of each issue.  1997, c. 43, Sched. A, s. 47 (1); 2004, c. 16, s. 2 (2). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the corporation in respect of an issue, the Minister may in writing request the corporation to provide the information, and the corporation shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the corporation 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. A, s. 47 (1); 2004, c. 16, s. 2 (2). Limitation (1.3) A corporation shall not raise, by way of objection under this section to a reassessment or variation of assessment under subsection (5), any issue that the corporation is not entitled to raise by way of appeal under section 85 in respect of the reassessment or variation of assessment.  1997, c. 43, Sched. A, s. 47 (1); 2004, c. 16, s. 2 (2). Assessment includes determination (2) For the purposes of this section and sections 85 to 92, an assessment includes a determination made by the Minister under subsection 80 (3) and a notice of assessment includes a notice of determination, a reassessment includes a redetermination by the Minister and an additional assessment includes an additional determination.  R.S.O. 1990, c. C.40, s. 84 (2); 2004, c. 16, s. 2 (2). Service (3) 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 of service as the Minister prescribes.  R.S.O. 1990, c. C.40, s. 84 (3); 1997, c. 43, Sched. A, s. 47 (2); 2004, c. 16, s. 2 (2). Computation of time (4) For the purpose of calculating the number of days mentioned in subsection (1), (1.0.1), (1.2) or 85 (1), the day on which a notice of assessment or determination is mailed, a request is made under subsection (1.2) or a notification is given under subsection (5) is the date stated in the notice of assessment, determination, request or notification.  2005, c. 31, Sched. 5, s. 13 (2). Reconsideration (5) Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the assessment and vacate, confirm or vary the assessment or reassess and shall thereupon notify the corporation of his or her action in writing.  R.S.O. 1990, c. C.40, s. 84 (5); 1997, c. 43, Sched. A, s. 47 (4); 2004, c. 16, s. 2 (2). Idem (6) A reassessment made by the Minister pursuant to subsection (5) is not invalid by reason only of not having been made within the time period described in clause 80 (11) (b) or (c).  R.S.O. 1990, c. C.40, s. 84 (6); 2004, c. 16, s. 2 (2). Reassessment, additional assessment or determination does not invalidate objection or appeal (7) Where a corporation has served a notice of objection to an assessment in accordance with this section or has instituted an appeal in accordance with section 85 and thereafter the Minister issues to the corporation, (a) a reassessment or additional assessment of tax, interest or penalties under section 80; or (b) a determination of the amount of a refund or loss under subsection 80 (1) or (2), for the taxation year in respect of which the notice of objection was served or the appeal instituted, and sends to the corporation a notice of such reassessment, additional assessment or determination, (c) the reassessment, additional assessment or determination does not invalidate the notice of objection or appeal, as the case may be; and (d) the corporation may, if section 92 does not apply, serve an additional objection in respect of any new matters raised in the reassessments, additional assessment or determination, as the case may be.  R.S.O. 1990, c. C.40, s. 84 (7); 2004, c. 16, s. 2 (2); 2004, c. 31, Sched. 9, s. 41. Regulations (8) The Minister may make regulations prescribing methods of service for the purpose of subsection (3).  1997, c. 43, Sched. A, s. 47 (5); 2004, c. 16, s. 2 (2). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. A, s. 47 (1-5) - 18/12/1997 2004, c. 16, s. 2 (2)
- 01/01/2004; 2004, c. 31, Sched. 9, s. 41 - 16/12/2004 2005, c. 31, Sched. 5, s. 13 (1, 2) - 15/12/2005 2006, c. 33, Sched. G, s. 8 - 20/12/2006 Division F — Appeals