10 (1) Where the Minister has given the notification required by subsection 9 (6), the person who served the notice of objection may appeal to the Superior Court of Justice to have the assessment vacated or varied.  1994, c. 8, s. 11 (1); 2001, c. 23, s. 79 (1); 2010, c. 26, Sched. 6, s. 7 (1). Time limit for instituting appeal (2) No appeal under subsection (1) shall be instituted after the expiration of ninety days from the day the notification required by subsection 9 (6) was mailed to the person who served the notice of objection.  1994, c. 8, s. 11 (1). Appeal, how instituted (3) 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. F, s. 2 (3); 2001, c. 23, s. 79 (2). Limitation (3.1) A taxpayer is entitled to raise by way of appeal only those issues raised by the taxpayer in a notice of objection to the assessment being appealed and in respect of which the taxpayer complied or was deemed to have complied with subsection 9 (1.1).  1997, c. 43, Sched. F, s. 2 (3). Exception (3.2) Despite subsection (3.1), a taxpayer 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 9 (5) if the issue was not part of the assessment or statement with respect to which the taxpayer served the notice of objection.  1997, c. 43, Sched. F, s. 2 (3). Application, subss. (3.1) and (3.2) (3.3) Subsections (3.1) and (3.2) apply only in respect of appeals in respect of which the period of 90 days referred to in subsection (2) begins after December 31, 1997.  1997, c. 43, Sched. F, s. 2 (3). Waived right of objection or appeal (3.4) Despite subsection (1), no taxpayer 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 taxpayer.  1997, c. 43, Sched. F, s. 2 (3). Service (4) A notice of appeal shall be served upon the Minister by registered mail or in a prescribed manner.  R.S.O. 1990, c. E.11, s. 10 (4). Extension of time (5) The Minister may extend a time for instituting an appeal if application for the extension is made before the expiration of the time specified in this section.  R.S.O. 1990, c. E.11, s. 10 (5); 2006, c. 33, Sched. I, s. 1. Contents (6) The person appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons the person intends to submit in support of the appeal.  R.S.O. 1990, c. E.11, s. 10 (6); 1994, c. 8, s. 11 (2). Reply (7) The Minister shall, as quickly as possible, serve on the person and file with the court a reply to the notice of appeal admitting or denying the facts alleged and stating such further allegations of fact and all statutory provisions and reasons that the Minister intends to rely on.  R.S.O. 1990, c. E.11, s. 10 (7); 1994, c. 8, s. 11 (3). Application (8) Where the Minister does not file the reply within 180 days from the date of service of the notice of appeal upon the Minister, the person may, upon twenty-one days notice to the Minister, apply to a judge of the Superior Court of Justice for an order requiring the Minister to serve and file the reply within such time as the judge may order.  R.S.O. 1990, c. E.11, s. 10 (8); 1994, c. 8, s. 11 (4); 2001, c. 23, s. 79 (3). Order (9) Upon an application under subsection (8), the judge may, if the judge considers it proper in the circumstances, order also that upon the failure of the Minister to serve and file the reply in the time specified in the order, the assessment or part thereof, as the case may be, with respect to which the appeal is taken shall be vacated and any tax paid pursuant to such assessment or the part thereof shall be repaid to the taxpayer.  R.S.O. 1990, c. E.11, s. 10 (9); 1994, c. 8, s. 11 (5). Revival (10) Nothing in this section revives an appeal that is void or affects an assessment that has become valid and binding under this Act.  R.S.O. 1990, c. E.11, s. 10 (10); 1994, c. 8, s. 11 (6); 2010, c. 26, Sched. 6, s. 7 (2). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 11 (1-6) - 01/01/1993; 1997, c. 43, Sched. F, s. 2 (3) - 18/12/1997 2001, c. 23, s. 79 (1-3) - 05/12/2001 2006, c. 33, Sched. I, s. 1 - 20/12/2006 2010, c. 26, Sched. 6, s. 7 (1, 2) - 08/12/2010