Excise Tax Act
Marginal note:Notice to Commissioner
81.25 (1) Where an appeal to the Tribunal is instituted otherwise than pursuant to subsection 81.21(1), the Tribunal shall send a notice of the appeal to the Commissioner at Ottawa.
Marginal note:Material sent to Tribunal
(2) On the receipt of a notice of an appeal under subsection (1) or the filing of a notice of objection with the Tribunal under subsection 81.21(3), the Commissioner shall send to the Tribunal copies of all returns, applications, notices of assessment, notices of objection, notices of decision and notifications, if any, that are relevant to the appeal.
- [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
- 1999, c. 17, s. 155
- Date modified: