Excise Tax Act
Marginal note:Institution of appeal to Court
81.28 (1) An appeal to the Federal Court — Trial Division under section 81.2, 81.22 or 81.24 shall be instituted,
(a) in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal Court Act; and
(b) in the case of an appeal by the Minister, in the manner provided by the rules made pursuant to the Federal Court Act for the commencement of an action.
Marginal note:Counter-claim or cross-demand
(2) If the respondent in an appeal under section 81.24 from a decision of the Tribunal desires to appeal that decision, he may do so, whether or not the time fixed by that section has expired, by a counter-claim or cross-demand instituted in accordance with the Federal Court Act and the rules made pursuant thereto.
(3) An appeal to the Federal Court — Trial Division under this Part shall be deemed to be an action in the Federal Court to which the Federal Court Act and the rules made pursuant thereto applicable to an ordinary action apply, except as varied by special rules made in respect of such appeals and except that
(a) the rules concerning joinder of parties and causes of action do not apply except to permit the joinder of appeals under this Part;
(b) a copy of a notice of objection filed with the Federal Court — Trial Division pursuant to subsection 81.21(3) is deemed to be a statement of claim that is filed with the Court by the person serving the notice and served by him on the Minister on the day it was so filed by the Minister; and
(c) a copy of a notice of objection filed by the Minister pursuant to subsection 81.21(3) or an originating document filed by the Minister pursuant to subsection (1) shall be served in the manner provided in subsection (4).
(4) Where a copy of a notice of objection is filed by the Minister pursuant to subsection 81.21(3) or an originating document is filed by the Minister pursuant to subsection (1) and he files two copies or additional copies thereof, together with a certificate as to the latest known address of the other party to the appeal, an officer of the Court shall, after verifying the accuracy of the copies, forthwith on behalf of the Minister serve the copy of the notice of objection or the originating document, as the case may be, on that other party by sending the copies or additional copies thereof by registered or certified letter addressed to that other party at the address set out in the certificate.
(5) Where copies have been served on a party pursuant to subsection (4), a certificate signed by an officer of the Court as to the date of filing and the date of mailing of the copies shall be transmitted to the office of the Deputy Attorney General of Canada and is evidence of the date of filing and the date of service of the documents referred to therein.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
- Date modified: