22.1 (1) An individual may object to a determination made under section 8.5 or 8.7 or subsection 10 (4) or the determination of a tax incentive under section 8.9 by serving on the Provincial Minister a notice of objection in a form approved by the Provincial Minister.  2004, c. 31, Sched. 19, s. 15 (1). Time (1.1) The notice of objection must be served not later than 90 days after the day on which the notice of entitlement in respect of the determination is sent.  2000, c. 42, s. 63 (1); 2004, c. 16, s. 3. Issues not subject to objection (2) An individual shall not raise by way of objection under subsection (1) any issue related to whether a person is a “cohabiting spouse or common-law partner”, “eligible individual” or “qualified dependant” within the meaning of section 8.5.  2001, c. 23, s. 136 (1); 2004, c. 16, s. 3. Issues on objection (3) In an objection under subsection (1), the individual may raise issues about the following matters only: 1. Whether the individual is entitled to a refund under section 8.7 or a tax incentive under section 8.9. 2. The residence of the individual, if the subject of the objection is an Ontario child care supplement for working families under section 8.5, a refund under section 8.7 or a tax incentive under section 8.9. 3. The calculation of the amount to which the individual is entitled under section 8.5, 8.7 or 8.9 or the determination of amounts used in the calculation, but not the calculation of an amount determined under the Federal Act or determined by reference to an amount determined under the Federal Act.  2004, c. 31, Sched. 19, s. 15 (2). Content of notice of objection (4) 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 individual in respect of each issue.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Additional information (5) If a notice of objection does not fully set out the facts and reasons relied on by the individual in respect of an issue, the Provincial Minister may in writing request the individual to provide the information, and the individual shall be deemed to have complied with clause (4) (b) in respect of the issue if the individual provides the information to the Provincial Minister in writing within 60 days after the day the request is made by the Provincial Minister, but if the individual does not comply within that time, the Provincial Minister may, at his or her discretion, consider the notice of objection to be void and the determination of the Provincial Minister to be final and binding on the individual.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Calculating time limits (6) For the purposes of calculating the number of days mentioned in subsections (1) and (5), (a) a notice of entitlement referred to in subsection (1) shall be deemed to have been sent on the date stated in the notice; and (b) a request for information under subsection (5) shall be deemed to have been made on the date stated in the notice.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Service of notice of objection (7) Service of a notice of objection under this section shall be by registered mail addressed to the Provincial Minister or by another method that is prescribed.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Same (8) The Provincial Minister may accept a notice of objection under this section even though the notice was not served in the manner required by subsection (7).  1998, c. 34, s. 79; 2004, c. 16, s. 3. Extension of time (9) The time within which a notice of objection is to be served may be extended by the Provincial Minister if application for the extension is made within 180 days from the day of mailing of the notice of entitlement which is the subject of the objection.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Reconsideration by Provincial Minister (10) Upon receipt of a notice of objection, the Provincial Minister shall, as quickly as possible, reconsider the determination and confirm or vary it.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Notification (11) The Provincial Minister shall notify the individual in writing as to the action taken by the Provincial Minister under subsection (10) as quickly as possible after taking the action.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Decision final (12) The Provincial Minister’s decision under subsection (10) is final and is not subject to appeal unless the decision involves the interpretation of a provision of this Act or involves an issue solely of law.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Appeal on question of law (13) If an individual disagrees with the decision of the Provincial Minister under subsection (10), the individual and the Provincial Minister may agree in writing as to the undisputed facts and then the Provincial Minister may apply to the Superior Court of Justice to have the issue in dispute determined if, (a) under subsection (3), the issue in dispute may be raised on an objection; (b) the issue in dispute is not an issue that the individual is not entitled to raise on objection by reason of subsection (2); and (c) the issue in dispute involves the interpretation of a provision of this Act or is solely an issue of law in which no facts are in dispute, or the issue in dispute involves the proper inference to be drawn from facts that are not in dispute.  1998, c. 34, s. 79; 1999, c. 9, s. 126; 2001, c. 23, s. 136 (2); 2004, c. 16, s. 3. Same (14) If the Provincial Minister does not apply to the court under subsection (13) within six months after the date on which the Provincial Minister and the individual have both agreed in writing on the facts, the individual may apply to the court to have the issue determined.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 79 - 1/07/1998; 1999, c. 9, s. 126 - 1/07/1998 2000, c. 10, s. 17 (1)
- 23/06/2000; 2000, c. 42, s. 63 (1, 2) - 21/12/2000 2001, c. 23, s. 136 (1)
- 1/01/2001; 2001, c. 23, s. 136 (2)
- 5/12/2001 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 15 (1, 2) - 27/03/2003 Division E — Appeals to the Superior Court of Justice