Bill C-47

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Contents of application	(2) An application must set out the reasons why the appeal was not instituted within the time limited under section 198 for doing so.
How application made	(3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.
Copy to Deputy Attorney General of Canada	(4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada.
When order to be made	(5) No order shall be made under this section unless
	(a) the application is made within one year after the expiry of the time limited under section 198 for appealing; and
	(b) the person demonstrates that
	(i) within the time limited under section 198 for appealing, the person
	(A) was unable to act or to give a mandate to act in their name, and
	(B) had a bona fide intention to appeal,
	(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,
	(iii) the application was made as soon as circumstances permitted it to be made, and
	(iv) there are reasonable grounds for appealing from the assessment.
Limitation on appeals to the Tax Court	200. (1) Despite section 198, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to
	(a) an issue in respect of which the person has complied with subsection 195(2) in the notice and only with respect to the relief sought in respect of the issue as specified by the person in the notice; or
	(b) an issue described in subsection 195(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.
No appeal if waiver	(2) Despite section 198, a person may not appeal to the Tax Court 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 the person.
Institution of appeals	201. An appeal to the Tax Court under this Act shall be instituted in accordance with the Tax Court of Canada Act.
Notice to the Commissioner	202. If an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act, the Court shall immediately send a copy of the notice of appeal to the office of the Commissioner.
Disposition of appeal	203. The Tax Court may dispose of an appeal from an assessment by
	(a) dismissing it; or
	(b) allowing it and
	(i) vacating the assessment, or
	(ii) referring the assessment back to the Minister for reconsideration and reassessment.
References to Tax Court	204. (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment, should be determined by the Tax Court, that question shall be determined by that Court.
Time during consideration not to count	(2) For the purpose of making an assessment of a person who agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court to have a question determined and the day on which the question is finally determined shall not be counted in the computation of
	(a) the four-year periods referred to in section 191;
	(b) the period within which a notice of objection to an assessment may be filed under section 195; or
	(c) the period within which an appeal may be instituted under section 198.
Reference of common questions to Tax Court	205. (1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court for a determination of the question.
Contents of application	(2) An application shall set out
	(a) the question in respect of which the Minister requests a determination;
	(b) the names of the persons that the Minister seeks to have bound by the determination of the question; and
	(c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.
Service	(3) A copy of the application shall be served by the Minister on each of the persons named in it and on any other person who, in the opinion of the Tax Court, is likely to be affected by the determination of the question.
Determination by Tax Court of question	(4) If the Tax Court is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons who have been served with a copy of the application and who are named in an order of the Tax Court under this subsection, it may
	(a) if none of the persons so named has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or
	(b) if one or more of the persons so named has or have appealed, make any order joining a party or parties to that or those appeals that it considers appropriate and proceed to determine the question.
Determination final and conclusive	(5) Subject to subsection (6), if a question set out in an application is determined by the Tax Court, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).
Appeal	(6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Court Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.
Parties to appeal	(7) The parties who are bound by a determination are parties to any appeal from the determination.
Time during consideration not counted	(8) For the purpose of making an assessment of the person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) shall not be counted in the computation of
	(a) the four-year periods referred to in section 191;
	(b) the period within which a notice of objection to an assessment may be filed under section 195; or
	(c) the period within which an appeal may be instituted under section 198.
Excluded periods	(9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and
	(a) in the case of a person named in an order of the Tax Court under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or
	(b) in the case of any other person, the day on which the person is served with notice that the person has not been named in an order of the Tax Court under subsection (4).
	Records and Information
Keeping records - general	206. (1) The following persons shall keep all records that are necessary to determine whether they have complied with this Act:
	(a) every licensee or registrant;
	(b) every person who is required under this Act to file a return;
	(c) every person who makes an application for a refund that may be obtained under this Act; and
	(d) every person who transports non-duty-paid packaged alcohol or a tobacco product that is not stamped.
Keeping records - tobacco growers and provincial tobacco marketing boards	(2) Every tobacco grower and every body established under provincial law for the marketing of raw leaf tobacco grown in the province shall keep records that will enable the determination of the amount of raw leaf tobacco grown, received or disposed of by them.
Minister may specify information	(3) The Minister may specify in writing the form a record is to take and any information that the record must contain.
Language and location of record	(4) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.
Electronic records	(5) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
Inadequate records	(6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify and the person shall keep the records specified by the Minister.
Period for retention	(7) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.
Objection or appeal	207. (1) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
Demand by Minister	(2) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand and the person shall comply with the demand.
Permission for earlier disposal	(3) A person who is required under this Act to keep records may dispose of them before the expiry of the period in respect of which they are required to be kept if written permission for their disposal is given by the Minister.
Requirement to provide records or information	208. (1) Despite any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act, by notice served personally or by registered or certified mail, require any person to provide the Minister, within any reasonable time that is stipulated in the notice, with
	(a) any information or additional information, including a return under this Act; or
	(b) any record.
Unnamed persons	(2) The Minister shall not impose on any person (in this section referred to as a ``third party'') a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).
Judicial authorization	(3) On ex parte application by the Minister, a judge may, subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the ``group'') if the judge is satisfied by information on oath that
	(a) the person or group is ascertainable; and
	(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.
Service of authorization	(4) If an authorization is granted, it shall be served together with the notice referred to in subsection (1).
Review of authorization	(5) If an authorization is granted, a third party on whom a notice is served may, within 15 days after the service of the notice, apply to the judge who granted the authorization or, if that judge is unable to act, to another judge of the same court for a review of the authorization.
Powers on review	(6) On hearing an application under subsection (5), a judge may
	(a) cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(a) and (b) have been met; or
	(b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.
Compliance order	209. (1) On summary application by the Minister, a judge may, despite section 224, order a person to provide any access, assistance, information or record sought by the Minister under section 208 or 260 if the judge is satisfied that
	(a) the person was required under section 208 or 260 to provide the access, assistance, information or record and did not do so; and
	(b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.
Notice required	(2) An application must not be heard before the end of five clear days from the time the notice of application is served on the person against whom the order is sought.
Judge may impose conditions	(3) The judge making an order may impose any conditions in respect of the order that the judge considers appropriate.
Contempt of court	(4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.
Appeal	(5) An order by a judge may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.
Scope of solicitor-client privilege	(6) For the purposes of paragraph (1)(b), an accounting record of a legal counsel and any invoice, voucher or cheque that relates to the record is deemed not to be protected from disclosure by solicitor-client privilege.
Meaning of ``foreign-base d information or record''	210. (1) In this section, ``foreign-based information or record'' means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act.
Requirement to provide foreign-based information	(2) Despite any other provision of this Act, the Minister may, by notice served personally or by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record.
Notice	(3) The notice shall set out
	(a) a reasonable period of not less than 90 days for the provision of the information or record;
	(b) a description of the information or record being sought; and
	(c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice.

Bill C-47

Records and Information