127.1 (1) In this section, “specified refund” means a refund under Part V.2 or V.5.  2010, c. 1, Sched. 29, s. 28. Non-application of ss. 124 to 127, 128 (2) Sections 124 to 127 and 128 do not apply in respect of any matter relevant in determining whether a corporation is entitled to a specified refund or the amount of a specified refund.  2010, c. 1, Sched. 29, s. 28. Objection (3) A corporation may object to a determination or revised determination made by the Minister of Revenue in respect of a specified refund by serving on the Minister of Revenue a notice of objection in a form approved by the Minister of Revenue.  2010, c. 1, Sched. 29, s. 28. Time (4) A notice of objection must be served, (a) in respect of a specified refund under Part V.2, not later than 90 days after the day on which the notice of determination or revised notice of determination is sent; and (b) in respect of a specified refund under Part V.5, not later than 180 days after the day on which the notice of determination or revised notice of determination is sent.  2010, c. 26, Sched. 20, s. 18. Issues on objection (5) In an objection under subsection (3), the corporation may raise issues only about, (a) whether the corporation is a qualifying corporation for the purposes of Part V.2 for a taxation year, if the objection relates to a refund under Part V.2; or (b) whether the corporation is a qualifying corporation for a sales year for the purposes of Part V.5, the quantity of its eligible sales of eligible beer in a sales year for the purposes of Part V.5 or its worldwide production of beer in a production year for the purposes of Part V.5, if the objection relates to a refund under Part V.5.  2010, c. 1, Sched. 29, s. 28. Content of notice of objection (6) 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 corporation in respect of each issue.  2010, c. 1, Sched. 29, s. 28. Additional information (7) If a notice of objection does not fully set out the facts and reasons relied on by the corporation in respect of an issue, the Minister of Revenue may in writing request the corporation to provide the information, and the corporation is deemed to have complied with clause (6) (b) in respect of the issue if it provides the information to the Minister of Revenue in writing within 60 days after the day the request is made by the Minister of Revenue, but if the corporation does not comply within that time, the Minister of Revenue may, at his or her discretion, consider the notice of objection to be void and the determination or revised determination of the Minister of Revenue with respect to the specified refund to be final and binding.  2010, c. 1, Sched. 29, s. 28. Calculating time limits (8) For the purposes of calculating the number of days mentioned in subsections (4) and (7), (a) a notice of determination or a revised notice of determination referred to in subsection (4) is deemed to have been sent on the date stated in the notice; and (b) a request for information under subsection (7) is deemed to have been made on the date stated in the request.  2010, c. 1, Sched. 29, s. 28. Service of notice of objection (9) Service of a notice of objection under this section shall be by registered mail addressed to the Minister of Revenue or by another method that is prescribed by the Minister of Finance.  2010, c. 1, Sched. 29, s. 28. Same (10) The Minister of Revenue may accept a notice of objection under this section even though the notice was not served in the manner required by subsection (9).  2010, c. 1, Sched. 29, s. 28. Extension of time (11) The time within which a notice of objection is to be served may be extended by the Minister of Revenue if application for the extension is made within 180 days from the day of mailing of the notice of determination or revised notice of determination which is the subject of the objection.  2010, c. 1, Sched. 29, s. 28. Reconsideration by Minister of Revenue (12) Upon receipt of a notice of objection, the Minister of Revenue shall, as quickly as possible, reconsider the issue or issues described in subsection (5) that are the subject of the objection.  2010, c. 1, Sched. 29, s. 28. Notification (13) The Minister of Revenue shall notify the corporation in writing of whether he or she is confirming the determination or making a new determination with respect to whether the corporation is entitled to the specified refund or the amount, if any, of the specified refund.  2010, c. 1, Sched. 29, s. 28. Decision final (14) The decision of the Minister of Revenue referred to in subsection (13) 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.  2010, c. 1, Sched. 29, s. 28. Appeal on question of law (15) If a corporation disagrees with the decision of the Minister of Revenue referred to in subsection (13), the corporation and the Minister of Revenue may agree in writing as to the undisputed facts and then the Minister of Revenue may apply to the Superior Court of Justice to have the issue in dispute determined if, (a) under subsection (5), the issue in dispute may be raised on an objection; and (b) 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 involves the proper inference to be drawn from facts that are not in dispute.  2010, c. 1, Sched. 29, s. 28. Same (16) If the Minister of Revenue does not apply to the court under subsection (15) within six months after the date on which the Minister of Revenue and the corporation have both agreed in writing on the facts, the corporation may apply to the court to have the issue determined.  2010, c. 1, Sched. 29, s. 28. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 7
- 10/12/2008 2010, c. 1, Sched. 29, s. 28 - 01/07/2010; 2010, c. 26, Sched. 20, s. 18 - 08/12/2010 Application for Declaration of Law