Section 172 — Income Tax Act: Appeal from refusal to register, revocation of registration, etc.

Where the Minister confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision, confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation, confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.3) and (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) and paragraph (b.1) of the definition qualified donee in subsection 149.1(1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision, refuses to accept for registration for the purposes of this Act any retirement savings plan, refuses to accept for registration for the purposes of this Act any profit sharing plan or revokes the registration of such a plan, [Repealed, 2011, c. 24, s. 54] refuses to accept for registration for the purposes of this Act an education savings plan, sends notice under subsection 146.1(12.1) to a promoter that the Minister proposes to revoke the registration of an education savings plan, refuses to register for the purposes of this Act any pension plan or gives notice under subsection 147.1(11) to the administrator of a registered pension plan that the Minister proposes to revoke its registration, refuses to accept an amendment to a registered pension plan, refuses to accept for registration for the purposes of this Act any retirement income fund, refuses to accept for registration for the purposes of this Act any pooled pension plan or gives notice under subsection 147.5(24) to the administrator of a pooled registered pension plan that the Minister proposes to revoke its registration, or refuses to accept an amendment to a pooled registered pension plan, the person described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), or the administrator of the plan in a case described in paragraph (h) or (i), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal. Paragraphs (3)(a) and (a.1) do not apply to an applicant or a registered charity that is the subject of a certificate that has been determined to be reasonable under subsection 7(1) of the Charities Registration (Security Information) Act . For the purposes of subsection 172(3), the Minister shall be deemed to have refused to register an applicant for registration as a Canadian amateur athletic association, [Repealed, 2005, c. 19, s. 39] to accept for registration for the purposes of this Act any retirement savings plan or profit sharing plan, [Repealed, 2011, c. 24, s. 54] to accept for registration for the purposes of this Act any education savings plan, or to accept for registration for the purposes of this Act any retirement income fund, where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1), an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court. An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of the Charities Registration (Security Information) Act , served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is discontinued on the determination, under subsection 7(1) of that Act, that the certificate is reasonable; or reinstated as of the date the certificate is, under subsection 7(2) of that Act, quashed. For the purposes of subsection 172(3), the Minister shall be deemed to have refused to register for the purposes of this Act any pension plan or pooled pension plan, or to accept an amendment to a registered pension plan or a pooled registered pension plan where the Minister has not notified the applicant of the Minister’s disposition of the application within 1 year after the filing of the application with the Minister, and, in any such case, an appeal from the refusal to the Federal Court of Appeal pursuant to subsection 172(3) may, notwithstanding anything in subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court. The definitions in subsection 149.1(1) apply to this section.