125 (1) Section 169 of the Federal Act applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 125 (1).  Matters that may be raised on appeal (2) Despite subsection (1), a taxpayer has a right of appeal under this Act only in respect of one or more of the following: 1. If the taxpayer is an individual, i. the taxpayer’s residence for the purposes of this Act, ii. the amount of the taxpayer’s income earned in Ontario for the purposes of Part II, iii. the amount of the taxpayer’s Ontario Health Premium, iii.1 the amount of an Ontario Trillium Benefit, an Ontario sales tax credit, an Ontario energy and property tax credit or a Northern Ontario energy credit, if any, to which the taxpayer is entitled under Part IV.1, iv. the amount of an Ontario child benefit, if any, to which the taxpayer is entitled under section 104, v. the amount of the taxpayer’s senior homeowners’ property tax grant under section 104.1, vi. the amount of an Ontario sales tax credit, if any, to which the taxpayer is entitled under section 104.11, vii. the amount of a Northern Ontario energy credit, if any, to which the taxpayer is entitled under Part V.6, and viii. the amount of an Ontario energy and property tax credit, if any, to which the taxpayer is entitled under Part V.8. 2. If the taxpayer is a corporation, the amount of the corporation’s Ontario taxable income. 3. An amount deemed by section 84 to have been paid on account of the taxpayer’s tax under this Act. 4. The taxpayer’s eligibility for a capital gains refund under Part VI and the amount of that refund. 5. The amount of tax payable by the taxpayer under this Act.  2007, c. 11, Sched. A, s. 125 (2); 2008, c. 7, Sched. S, s. 33; 2009, c. 34, Sched. U, s. 27; 2010, c. 23, s. 10; 2020, c. 36, Sched. 43, s. 9. Further restrictions on matters that may be raised on appeal (3) The following rules apply despite subsections (1) and (2): 1. A taxpayer has no right of appeal under this Act in respect of a matter if the taxpayer has a right of appeal with respect to the matter under the Federal Act or would have a right of appeal if the Federal Act were read without reference to subsections 169 (2), (2.1) and (2.2) of that Act. 2. A taxpayer has no right of appeal under this Act in respect of a matter to the extent that the matter depends on the determination of an amount in respect of the taxpayer under the Federal Act. 3. Despite paragraph 2, a corporation may raise as an issue under an appeal whether the Ontario Minister’s latest assessment of tax required by subsection 113 (1) is consistent for the purposes of subdivision d of Division B of Part III, with the determination of an amount in respect of the corporation under the Federal Act.  2007, c. 11, Sched. A, s. 125 (3). Notice of appeal (4) An appeal under this section shall be instituted by serving upon the Ontario Minister a notice of appeal in duplicate in a form approved by the Ontario Minister and by filing a copy of it with the local registrar of the Superior Court of Justice.  2007, c. 11, Sched. A, s. 125 (4). Service of notice (5) A notice of appeal shall be served on the Ontario Minister by being sent by registered mail addressed to the Ontario Minister.  2007, c. 11, Sched. A, s. 125 (5). Contents of notice (6) 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.  2007, c. 11, Sched. A, s. 125 (6). No jurisdiction to entertain other proceedings (7) The Superior Court of Justice has no jurisdiction to entertain any proceeding, other than an appeal under this section or an application referred to in section 128, in respect of a decision of the Ontario Minister from which an appeal may be instituted under this section.  2007, c. 11, Sched. A, s. 125 (7). Procedure (8) Sections 166 and 179.1 of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 125 (8). Time extensions (9) Section 167 of the Federal Act applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 125 (9). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 33 - 01/01/2009 2009, c. 34, Sched. U, s. 27 - 15/12/2009 2010, c. 23, s. 10 - 29/11/2010 2020, c. 36, Sched. 43, s. 9 - 12/05/2011