56 (1) When the Minister has given the notification required under subsection 55 (7), the person who served the notice of objection may appeal to the Superior Court of Justice to have the assessment vacated or varied, but no appeal under this section shall be instituted after the expiry of 90 days after the day the notification was mailed to the person under subsection 55 (7).  2009, c. 34, Sched. A, s. 7. Appeal, how instituted (2) An appeal to the Superior Court of Justice is instituted by, (a)  filing with the court a notice of appeal 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.  2009, c. 34, Sched. A, s. 7. Limitation (3) A person is entitled to raise by way of appeal only those issues raised by the person in the notice of objection to the assessment being appealed from and in respect of which the person has complied or is deemed to have complied with subsection 55 (2).  2009, c. 34, Sched. A, s. 7. Exception (4) Despite subsection (3), a person may raise by way of appeal an issue forming the basis of a reassessment or a variation of an assessment if the issue was not part of the assessment with respect to which the person served the notice of objection.  2009, c. 34, Sched. A, s. 7. Waived right of objection or appeal (5) Despite subsection (1), no person 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 person.  2009, c. 34, Sched. A, s. 7. Service (6) A notice of appeal must be served on the Minister by being sent by registered mail addressed to the Minister.  2009, c. 34, Sched. A, s. 7. Statement of allegations (7) The person appealing shall set out in the notice of appeal a statement of the allegations of fact and the statutory provisions and reasons that the person intends to submit to support the appeal.  2009, c. 34, Sched. A, s. 7. Reply to notice of appeal (8) The Minister shall with all due dispatch serve on the person appealing and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and all statutory provisions and reasons that the Minister intends to rely on and, if the Minister fails to serve the reply within 180 days after the day of service on him or her of the notice of appeal, (a)  the appellant may, on 21 days notice to the Minister, bring a motion before a judge of the Superior Court of Justice for an order requiring the reply to be served within such time as the judge shall order; (b)  the judge may, if he or she considers it proper in the circumstances, also order that, upon failure by the Minister to serve the reply in the time specified in the order, the assessment with respect to which the appeal is taken shall be vacated and any amount paid pursuant to the assessment or any disallowed refund that is the subject of the appeal shall be repaid or refunded to the appellant.  2009, c. 34, Sched. A, s. 7. Appeal procedure (9) On the filing of the material referred to in subsection (8) with the Superior Court of Justice, the matter is deemed to be an action in the court.  2009, c. 34, Sched. A, s. 7. Facts not set out may be pleaded (10) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court may direct.  2009, c. 34, Sched. A, s. 7. Disposal of appeal (11) The court may dispose of the appeal by, (a)  dismissing it; (b)  allowing it; or (c)  allowing it and, (i)  vacating the assessment, (ii)  varying the assessment, (iii)  restoring the assessment, or (iv)  referring the assessment back to the Minister for reconsideration and reassessment.  2009, c. 34, Sched. A, s. 7. Court may order payment or refund (12) The court may, in delivering judgment disposing of an appeal, order that a payment or refund be made by the appellant or the Minister, as the case may be, and may make such order as to costs as is considered proper.  2009, c. 34, Sched. A, s. 7. Appeal proceedings closed to public (13) Proceedings under this section are to be closed to the public if requested by the appellant or the Minister.  2009, c. 34, Sched. A, s. 7. Appeals, Superior Court of Justice practice to govern (14) The practice and procedure of the Superior Court of Justice, including the right of appeal and the practice and procedure relating to appeals, apply to every matter deemed to be an action under this section, and every judgment and order given or made in every such action may be enforced in the same manner and by the like process as a judgment or order given or made in an action commenced in the court.  2009, c. 34, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009