75. Making an objection to the Commissioner.

(a) an assessment made by the Commissioner (including an assessment under section 35); or
(b) any other determination, notice, order or decision made by the Commissioner; (in this section called the "Commissioner's determination") may make an objection against the Commissioner's determination with the Commissioner.
(a) in the case of an objection made under subsection (1), within two months of the date on which the Commissioner served or notified the person of the Commissioner's determination; or
(b) in the case of an objection made under subsection (2), no sooner than six months and no later than eight months after the written request under sub-section (2) was served on the Commissioner;
(a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or
(b) refuse the objection or the remainder of the objection (as the case may be);