Appeals

You have the right to appeal tax assessments and penalties, as well as denials of exemptions or refund claims.

There are two levels of appeal:

1. appeal to the Minister of Finance
2. arbitration OR an appeal to the Court

To file a formal appeal, you must mail a notice of objection to the Minister of Small Business and Revenue within 90 days of the date shown on the Notice of Assessment to which you are objecting. The time limit for mailing a notice of objection may be extended by the minister if:

• an application for extension is made before the expiry of the time allowed, and
• the application contains the reason for the extension and specifies the period of time applied for

Mail your notice of objection or application for extension to:

The Minister of Finance
C/O Appeals and Litigation Branch
PO BOX 9629 STN PROV GOVT
VICTORIA BC  V8W 9N6

Please be sure to clearly state the following:

• your name, address and telephone number
• the Property Transfer Tax return number
• the basis upon which you are objecting
• the facts on which the appeal is based
• any other relevant facts, including an estimate of fair market value if you consider that estimate to the relevant to your objections

Once a formal appeal is submitted, the minister will consider the matter, and then amend, rescind, or affirm the decision and notify you.

Instead of filing an appeal to the Court you may, within 90 days of the Minister's decision, serve a notice on the administrator that you waive the right to appeal to the court and instead request the assessment be decided by arbitration.

Requests for arbitration should be sent to:

The Administrator
Property Transfer Tax
PO BOX 9629 STN PROV GOVT
VICTORIA BC  V8W 9N6

If you choose to apply for arbitration, the Arbitrator is the final authority in deciding whether to uphold, amend, or rescind the Notice of Assessment.

An appeal to the court is started by filing a petition under the Supreme Court Rules. The petition must be filed in the Supreme Court Registry within 90 days of the date of the Minister's notification of decision.

The Crown is named in the petition as "Her Majesty The Queen in Right of the Province of British Columbia".

Within 14 days of filing the petition, it must be served on the Attorney General in Victoria. You can:

• leave it with a solicitor on the staff of the Attorney General at 11th Floor - 1001 Dougals Street in Victoria during office hours
• mail it by registered mail to the Deputy Attorney General in Victoria

The address for the Deputy Attorney General in Victoria is:

PO BOX 9280 STN PROV GOVT
VICTORIA BC  V8W 9J7

If you are in disagreement with the decision of the Supreme Court, you may seek leave to appeal the court decision to the Court of Appeal from a justice of that court.

All assessments for tax liabilities are due and payable even if the assessment is under appeal. If the assessment is later set aside or reduced as a result of the appeal, the excess tax paid will be refunded with interest.

Please direct any enquiries concerning payment of the outstanding liability to Revenue Services of British Columbia - Collections at 1-866-361-5050.