23 (1) A taxpayer who has served a notice of objection to an assessment under subsection 165 (1) of the Federal Act, as it applies for the purposes of this Act, may appeal to the Superior Court of Justice to have the assessment vacated or varied, (a) within ninety days from the date notice is mailed to the taxpayer in accordance with subsection 165 (3) of the Federal Act, as it applies for the purposes of this Act, that the Provincial Minister has confirmed the assessment or reassessed; or (b) after ninety days have elapsed after service of the notice of objection and the Provincial Minister has not notified the taxpayer that the assessment has been vacated or confirmed or that a reassessment of the tax will be issued.  1992, c. 25, s. 10 (1); 2001, c. 23, s. 137 (1); 2004, c. 16, s. 3. Basis for appeal (2) In the course of disposing of an appeal from an assessment under this Act, the Court may make a determination in respect of any question relating to, (a) the residence of a taxpayer for the purposes of the Act; (b) the amount of income of a taxpayer earned in a taxation year in Ontario for the purposes of section 4; (c) the amount of tax payable by a taxpayer for a taxation year, based on the amount of tax payable under the Federal Act for that year as defined in section 4; (d) the amount of tax payable by a qualifying environmental trust under section 2.1; (d.1) the amount of the Ontario Health Premium payable by a taxpayer for a taxation year, based on the amount of the individual’s taxable income for that year; (e) the amount of any deduction under section 8; (f) the application of any amount under subsection 8 (10); (f.1) the amount of an Ontario child benefit, if any, payable to an individual under section 8.6.2; and (g) the liability of a director to pay an amount under section 38.  1996, c. 24, s. 17; 1998, c. 34, s. 80; 2004, c. 16, s. 3; 2004, c. 29, s. 8; 2007, c. 7, Sched. 17, s. 5. Same (2.1) No appeal from an assessment may be taken in respect of the computation of the amount of tax payable under the Federal Act as defined in section 4.  1996, c. 24, s. 17; 2004, c. 16, s. 3. Notice of appeal (3) An appeal under this section shall be instituted by serving upon the Provincial Minister a notice of appeal in duplicate in the prescribed form and by filing a copy thereof with the local registrar of the Superior Court of Justice.  R.S.O. 1990, c. I.2, s. 23 (3); 2001, c. 23, s. 137 (2); 2004, c. 16, s. 3. Service of notice (4) A notice of appeal shall be served upon the Provincial Minister by being sent by registered mail addressed to the Provincial Minister.  R.S.O. 1990, c. I.2, s. 23 (4); 2004, c. 16, s. 3. Contents of notice (5) The taxpayer appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons that the taxpayer intends to submit in support of the appeal.  R.S.O. 1990, c. I.2, s. 23 (5); 2004, c. 16, s. 3. (6) Repealed:  1992, c. 25, s. 10 (2). Section Amendments with date in force (d/m/y) 1992, c. 25, s. 10 (1, 2) - 10/12/1992; 1996, c. 24, s. 17 - 23/02/1994; 1998, c. 34, s. 80 - 1/01/1997 2001, c. 23, s. 137 (1, 2) - 5/12/2001 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 29, s. 8
- 1/01/2004 2007, c. 7, Sched. 17, s. 5 - 17/05/2007