About the Ministry – Appeals and Litigation Branch

The Appeals and Litigation Branch is responsible for the review, research, investigation and analysis of all appeals filed under the various acts.

Origin of the Branch

The Appeals and Litigation Branch was created to assist the ministry to meet its mandate of providing fair, efficient and equitable revenue and debt collection, supporting quality public services for British Columbians.

Within the Ministry of Small Business and Revenue, all tax and revenue appeals processes are consolidated into one branch. This branch is in a separate division from the tax and resource revenue administration branches to meet two key objectives:

• provide consistency in the appeals process across the various statutes
• ensure issues under appeal receive an independent review by persons not involved in the daily administration of the legislation
  

Mandate of the Branch

The Appeals Branch is responsible for handling all appeals to the minister under the various tax and resource revenue statutes.

The branch is also responsible for coordinating and managing, in consultation with Revenue Programs Division, the appeals to court under the tax and resource revenue statutes.

The branch's mandate is to provide appeals resolution and litigation management services through the impartial analysis of cases based on the application of the law and policy and the fundamental principles of fairness and equity.