18.3003 (1) Subject to subsection (2), the Minister of National R
evenue shall file a reply to a notice of appeal referred to in section 18.3001 within sixty day
s after the day the Registry of the Court transmits to that Minister the notice of appeal, unless the person who has brought the appeal consents, before or after the sixty day period has elapsed, to the filing of that reply after the expiration of those sixty days or the Court allows the Minister, on application made before or after the expiration of those sixty days, to file t
...[+++]he reply after that period.