Section 306.1 — Excise Tax Act: Limitation on appeals to the Tax Court

Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies 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 an issue in respect of which the person has complied with subsection 301(1.2) or (1.21) in the notice, or an issue described in subsection 301(1.5) where the person was not required to file a notice of objection to the assessment that gave rise to the issue and, in the case of an issue described in paragraph (a), the person may so appeal only with respect to the relief sought in respect of the issue as specified by the person in the notice. Notwithstanding sections 302 and 306, 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.