Appeals and Disputes

The Appeals and Litigation Branch provides an independent and impartial review
of various decisions made by other branches of the Ministry of Small Business and Revenue.

Under the taxation statutes, you can appeal to the Minister various decisions such as audit and other tax assessments, penalties, interest, denied refunds, and suspensions or cancellations of permits, licenses or registrations. If someone is representing you, or you are representing the taxpayer, a signed letter of authorization (open in a new window) allowing us to discuss the matter with the representative will need to be provided.

Consideration of your appeal will be based on the law and policy as applied to the facts and circumstances of your case.

	Understanding the Appeals Process
	How to appeal decisions under the following legislation:
	Social Service Tax Act (PST)		Motor Fuel Tax Act
	Hotel Room Tax Act		Tobacco Tax Act
	International Financial Activity Act		Logging Tax Act
	Insurance Premium Tax Act		Property Transfer Tax Act
	Mineral Tax Act		Forests and Range Statutes Amendment Act
Income Tax Act – Appeals under the provincial Act are administered by the Canada Revenue Agency. For more information, please contact the CRA or see the appeals information on their website (opens in new window).
		Property Assessments – request a review by the Property Assessment Review Panels
		Home Owner Grant – appeal a Notice of Disentitlement to the minister
	Filing Deadlines
	Frequently Asked Questions
	Contact Us