If you believe an error was made in an assessment, disallowed refund or other decision made by the Ministry of Finance, you may be able to appeal. 

Before you appeal to the Minister of Finance, you may wish to contact the branch that issued the notice or letter you received. If you contact the branch, they may be able to:

  • answer questions
  • provide further explanation
  • help to resolve your concerns

You can contact the branch using the information listed on the notice or letter you received or look up the branch contact information.

Contacting the branch doesn't start the appeal process or extend the deadline to file your appeal.

Pay Your Assessment

You should still pay your assessment even if you're filing an appeal. If you don't pay the assessment, you'll continue to be charged interest and may be subject to collection action.

Paying an assessment doesn't mean you accept the assessment or decision, and doesn't impact how your appeal is resolved. If your appeal is successful, you'll be credited for any overpayment plus interest.


Taxpayer Fairness and Service Code


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