Appeals and Disputes

The Tax Appeals and Administrative Services Branch provides an independent and impartial review of various decisions made by other branches of the Ministry of Finance.

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)		Carbon Tax Act
	Hotel Room Tax Act		Motor Fuel Tax Act
	International Business Activity Act		Tobacco Tax Act
	Insurance Premium Tax Act		Logging Tax Act
	Mineral Tax Act		Property Transfer Tax Act
	Forests Act
	Consumption Tax Rebate and Transition Tax Act
		British Columbia Income Tax Act – Appeals under the provincial Act are administered in conjunction with the Canada Revenue Agency (CRA). For more information, please contact the CRA or see the appeals information on their website .
		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
	For more information, please see Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations.