Section 289.2 — Excise Tax Act: Time period not to count

The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297: if the person is served or sent a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of;

and if an application is commenced by the Minister under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.