(1)  The Commissioner, by written notice served on the objector, may suspend the determination of an objection for any period during which the objector, or another person having information relevant to the objection, fails to provide information relevant to the objection that the Commissioner has requested under a taxation law.

(2)  The suspension of a determination takes effect on service of the notice of suspension.

(3)  The Commissioner, by written notice served on the objector, may suspend the determination of an objection pending the outcome of legal proceedings relating to a tax liability of the same kind as the tax liability that is the subject of the objection.

(4)  The power of the Commissioner under subsection (3) may be exercised –

(a) on the Commissioner's own motion; or

(b) at the request of the objector.

(5)  The power of the Commissioner to suspend the determination of an objection under subsection (1) or (3) includes a power, exercisable in a like manner, for the Commissioner to revoke the suspension at any time if he or she considers there are reasonable grounds to do so.