Deputy Minister Information Review

The purpose of the Deputy Minister Information Review is to promptly and fairly deal with your concerns about a written tax ruling provided by the Ministry of Small Business and Revenue that you believe is incorrect.

You may request a review where you have been or may be assessed tax, penalty or interest, and your decision not to collect or pay tax was based on a written tax ruling from the ministry that you believe is incorrect.

Write to the Deputy Minister who will arrange for an objective review and decision:

Deputy Minister Information Review
Ministry of Small Business and Revenue
PO BOX 9432 STN PROV GOVT
VICTORIA BC  V8W 9N6

Please provide the reasons why you believe the written tax ruling you have relied on is incorrect and include copies of the written information.

Note: You may have the right to resolve your dispute by formal appeal to the minister. However time limits apply to commencing appeals. If the matter is under appeal, a Deputy Minister Information Review will not be completed as the tax ruling will be considered during the appeal process.

The deputy minister will arrange to have an objective review and decision made.

The review will determine if an objective person could have reasonably relied on the incorrect information in the same way you have and then determine whether you should be liable for any tax, penalties or interest.

We are committed to providing a written decision within 30 business days of receiving all of the necessary information from you.

After the information review is complete, the deputy minister will make a decision and inform you in writing. The deputy minister may uphold, adjust, cancel or not proceed with the assessment or proposed assessment.