Section 310 — Excise Tax Act: References to Tax Court

Where the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court, that question shall be determined by that Court. The time between the day proceedings are instituted in the Tax Court to have a question determined under subsection (1) and the day the question is finally determined shall not be counted in the computation of the four-year periods referred to in section 298, the time for service of a notice of objection to an assessment under section 301, or the time within which an appeal may be instituted under section 306, for the purpose of making an assessment of a person who agreed in writing to the determination of the question, for the purpose of serving a notice of objection thereto or for the purpose of instituting an appeal therefrom, as the case may be.