9Review of taxation by taxing officer

9 Review of taxation by taxing officer

(1)  On an application for a review of a taxation under section 19A(5) of the Act, a taxing officer is to reconsider and review the taxing officer’s taxation on the objection.

(2)  For the purpose of subregulation (1) , a taxing officer may receive further evidence in respect of the taxation and, if required by the person applying for the review, is to state, either in the taxing officer’s allocatur or certificate or by reference to the objection –

(a) the grounds and reasons for review of the taxing officer’s decision on the objection; and

(b) any special facts or circumstances relating to the objection.

(3)  Except as provided by this regulation, a taxing officer is not to review the taxing officer’s taxation, or amend the taxing officer’s certificate, after the allocatur or certificate is signed, except to correct a clerical or manifest error before payment.