Understanding the Appeals Process

Once you decide to file an appeal, there are a number of steps in the appeals process

1. You submit your letter of appeal, with all supporting and contact information, addressed to the Minister of Finance at:

   Tax Appeals and Administrative Services Branch
   Ministry of Finance
   PO BOX 9629 STN PROV GOVT
   VICTORIA BC  V8W 9N6

   Fax: 250-387-5883

2. We receive your letter and determine if it is a valid request for appeal:
   • your request must be mailed, faxed, or received by the deadline established under the legislation
   • the decision you are appealing must be one that can be appealed under the relevant legislation
   
   
3. We send you a letter of acknowledgement, advising either:
   • your appeal is accepted for consideration, or
   • your appeal cannot be considered and the reason for this decision
   
   
4. If your appeal is accepted for consideration, we will provide you with the name of the Appeals Officer who will handle your case, and a contact number.


5. The Appeals Officer will contact you to:
   • discuss your case
   • explain the assessment or other decision you are appealing
   • ask for clarification of any issues that may be unclear
   • ask if you want to provide any additional information
   • give you the opportunity to ask questions
     
   
   
6. The Appeals Officer will thoroughly review your case and make a recommendation to the Minister. The time taken for this step can vary, depending on a number of factors:
   • the difficulty or complexity of the matter being appealed
   • whether additional documentation or information is required and how long it takes for you to provide it
   • whether the resolution of your appeal depends on the decision
     of another party, such as BC Assessment or the Canada Revenue Agency
   
   
7. The Minister will then review the case and make a decision to either:
   • affirm the original assessment or ministry decision
   • allow your appeal
   • vary the original assessment or decision
   
   
8. The Minister will notify you of the decision in writing.


9. If you are not in agreement with the Minister's decision, you may appeal to the Supreme Court of British Columbia if allowed under the relevant legislation.

For more information, please see Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations.