Section 81.17 — Excise Tax Act: Objection to determination

Any person who has made an application under any of sections 68 to 69 and who objects to the determination of the Minister respecting the application may, within ninety days after the day on which the notice of determination is sent to that person, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies. Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa. The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2). Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the determination and vacate, vary or confirm the determination. After reconsidering a determination, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out the date of the decision; the amount payable, if any, to the person objecting; a brief explanation of the decision, where the Minister rejects the objection in whole or in part; and the period within which an appeal may be taken under section 81.19 or 81.2. For the purposes of this section and section 81.18, amount payable , in respect of a person objecting, means the amount by which the aggregate of all amounts payable to that person pursuant to sections 68 to 69 exceeds the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1).