Frequently Asked Questions
Questions:
Answers:
What ministry decisions can be appealed? |
You may have the right to appeal the following decisions:
- notices of Assessment
- disallowance of refund claims
- denied exemption claims
- denied Home Owner Grants
- decisions on the issuance, suspension and cancellation of permits
What can I do before filing an appeal? |
You will need to provide reasons for your objection. Therefore, it is important that you understand the basis for the assessment or decision that you want to appeal. If you do not understand why you have been assessed or why your application
for a refund or permit was declined, you may wish to contact the branch that made the assessment or decision for further information. However, please note that discussing the assessment or decision with the assessing branch does not constitute an appeal. It also does not extend the time limit to file an appeal to
the minister.
Send a letter of appeal addressed to the Minister of Small Business and Revenue at:
Appeals and Litigation Branch
Ministry of Small Business and Revenue
PO BOX 9629 STN PROV GOVT
VICTORIA BC V8W 9N6
Fax: 250-387-5883
Appeals must be in writing and can be mailed, faxed or hand-delivered.
Your letter needs to state the issues or items and amount you are appealing, and the reason(s) for your appeal. Please include any additional information or documentation we may need to review your case. Also include:
- your account number
- the taxation year (if applicable)
- date of the assessment or notice of decision you are appealing
- your mailing address
- a telephone number and/or e-mail address where you can be reached during the day
If you are representing someone, you need to include a signed authorization form for you to act on their behalf.
How long do I have to file an appeal? |
In most cases, an appeal must be received by the ministry within 90 days of the assessment or other notification of a decision.
Appeals under the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation must be made within 60 days of the decision of the collector or administrator. Appeals of denied Home Owner Grant claims must be made to the minister within 60 days.
Please see the chart of Filing Deadlines for the various deadlines and related sections of the legislation.
Does it cost anything to file an appeal? |
The ministry does not charge a fee for filing an appeal to the minister. However, regardless of the outcome of your appeal, you are responsible for any costs you incur in filing, such as for legal or accounting services or to obtain supporting documentation for your case.
How can I find out more about the issues I am appealing? |
The ministry website contains information about the various programs and legislation, including bulletins, notices, forms and links to the specific statutes.
You can also purchase copies of the legislation from the Queen's Printer, or obtain information from your local library.
Should I pay the assessment while I am waiting for my appeal to be resolved? |
Taxes and any penalties and interest assessed are payable even though an appeal has been filed. You should pay your assessment within 30 days of it being issued. Paying the assessment does not in any way signify you accept the assessment, and has no impact on how your appeal will be resolved.
As long as the assessment remains unpaid, you may be subject to collections action, and interest will continue to be added to the amount owing. If your appeal is successful, you will be credited for any overpayment plus interest.
For enquiries regarding payment, please contact Revenue Services of British Columbia - Collections at 1-866-361-5050.
How long will it take to review my appeal? |
The initial review of appeals is generally done in the order in which they are received. Under the Taxpayer Fairness and Service Code, the ministry is committed to resolving appeals in an average of four and a half months. This does not guarantee your appeal will be resolved in that time - it is only an estimate of the average time required to complete an appeal.
See Understanding the Appeals Process for more information about the steps taken once an appeal is filed.
How do I know I will get a fair review? |
All appeals are reviewed by the Appeals and Litigation Branch, which is independent of the branches responsible for conducting audits and issuing assessments. We review all appeals in accordance with the fundamental principles of fairness, equity, and administrative justice. This ensures a completely neutral and independent review of your case, and ensures taxpayers in similar circumstances receive the same treatment.
Who makes the final decision? |
The Appeals Branch is responsible for reviewing each case and making a recommendation to the minister based on the legislation, policy and facts of the case. The minister personally reviews all appeals and makes the final decision.
When review of your case is complete, the minister will send you a letter advising you of the decision. The minister's decision will affirm the assessment in full, allow your appeal in full, or vary the amount of the assessment.
The decision of the minister is final in the case of all appeals involving the Home Owner Grant Act. There are no provisions for an appeal to court.
What if I disagree with the minister's decision? |
If you disagree with the minister's decision, you may have a further right of appeal to the Supreme Court of British Columbia. Appeals to the court must be filed within 90 days of the date of the minister's decision.
In the case of denied appeals involving Property Transfer Tax, you may choose to have your case decided by an arbitrator rather than the courts.
Under the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation, the decision of the minister is final. For the Home Owner Grant, the decision of the Grant Administrator is final.
How do I appeal an assessment made under the Income Tax Act (British Columbia)? |
Appeals to assessments issued under the Income Tax Act (British Columbia) are administered by the Canada Revenue Agency (opens in new window).
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