Section 304 — Excise Tax Act: Extension of time by Tax Court

A person who has made an application under section 303 may apply to the Tax Court to have the application granted after either the Minister has refused the application, or ninety days have elapsed after service of the application under subsection 303(1) and the Minister has not notified the person of the Minister’s decision, but no application under this section may be made after the expiration of thirty days after the day the decision has been mailed to the person under subsection 303(5). An application under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act , three copies of the documents filed under subsection 303(3). After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Commissioner. The Tax Court may dispose of an application made under subsection (1) by dismissing it, or granting it, and in granting an application, it may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order. No application shall be granted under this section unless the application was made under subsection 303(1) within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and the person demonstrates that within the time otherwise limited by this Act for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment or make the request, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and the application was made under subsection 303(1) as soon as circumstances permitted it to be made.