25 (1) When the Minister has given the notification required by subsection 24 (4), the person who has served a notice of objection under that section may appeal to the Superior Court of Justice to have the assessment or statement so objected to vacated or varied, but no appeal under this section shall be instituted after the expiration of ninety days from the day notice has been mailed to such person under subsection 24 (4).  R.S.O. 1990, c. R.31, s. 25 (1); 2001, c. 23, s. 198 (1). Appeal, how instituted (2) 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. D, s. 9; 2001, c. 23, s. 198 (2). Limitation (2.1) A person is entitled to raise by way of appeal only those issues raised by the person in a notice of objection to the assessment being appealed and in respect of which the person has complied or was deemed to have complied with subsection 24 (1.1).  1997, c. 43, Sched. D, s. 9. Exception (2.2) Despite subsection (2.1), a person 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 24 (4) if the issue was not part of the assessment or statement with respect to which the person served the notice of objection.  1997, c. 43, Sched. D, s. 9. Application, subss. (2.1) and (2.2) (2.3) Subsections (2.1) and (2.2) apply only in respect of appeals in respect of which the period of 90 days referred to in subsection (1) begins after December 31, 1997.  1997, c. 43, Sched. D, s. 9. Waived right of objection or appeal (2.4) Despite subsection (1), no person 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 person.  1997, c. 43, Sched. D, s. 9. Service (3) A notice of appeal shall be served on the Minister by being sent by registered mail addressed to the Minister.  R.S.O. 1990, c. R.31, s. 25 (3). Statement of allegations (4) 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 in supporting the appeal.  R.S.O. 1990, c. R.31, s. 25 (4). Extension of time (5) The time within which a notice of objection is to be served or an appeal is to be instituted may be extended by the Minister if application for extension is made, (a)  in respect of a notice of objection under subsection 24 (1), (i)  before the expiration of the time allowed under that subsection for service of notice of the objection, or (ii)  within one year from the day of mailing or delivery by personal service of the notice of assessment or statement of disallowance that is the subject of the objection where the person wishing to make objection furnishes to the Minister an explanation satisfactory to the Minister that explains why the notice of objection could not be served in accordance with subsection 24 (1); or (b)  with respect to an appeal, before the expiry of the time allowed under subsection (1) for instituting the appeal.  R.S.O. 1990, c. R.31, s. 25 (5); 2006, c. 33, Sched. Z.4, s. 5. Motion to strike out notice of appeal (6) The Minister may move to the Superior Court of Justice to have a notice of appeal struck out in whole or in part.  2011, c. 9, Sched. 37, s. 3. Notice of motion (7) The Minister shall give written notice of a motion under subsection (6) to the person appealing at least 21 days before the motion is made.  2011, c. 9, Sched. 37, s. 3. Striking out notice of appeal (8) The court may strike out the notice of appeal in whole or in part upon being satisfied that one or more of the requirements of this section relating to a notice of appeal or to the instituting of an appeal have not been met.  2011, c. 9, Sched. 37, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. D, s. 9 - 18/12/1997 2001, c. 23, s. 198 (1, 2) - 05/12/2001 2006, c. 33, Sched. Z.4, s. 5 (1, 2) - 20/12/2006 2011, c. 9, Sched. 37, s. 3 - 12/05/2011