Appeals

You have the right to appeal when you receive a Notice of Assessment, a First Time Home Buyers’ refund denial letter, a newly built home exemption refund denial letter or an additional property transfer tax refund denial letter.

Contact us before you file an appeal to find out why you received a Notice of Assessment or why your refund was denied.

While your appeal is being reviewed, you need to pay any outstanding assessments and interest that you have been charged.

File an Appeal

To file an appeal, submit a notice of objection clearly stating:

  • your name
  • your address
  • your telephone number
  • the property transfer tax return number
  • the reason for your objection
  • facts and documents supporting your appeal

Your notice of objection must be submitted within 90 days of the date shown on the Notice of Assessment or refund denial letter. You can submit your notice of objection along with your supporting documentation by:

  • Mail
    The Minister of Finance
    c/o Tax Appeals and Litigation Branch
    PO Box 9629 Stn Prov Govt
    Victoria BC  V8W 9N6
  • Fax
    250 387-5883

Once your appeal is submitted, the Minister will consider the matter and notify you of the decision.

If you disagree with the Minister's decision, you can:

If you choose either of these actions, you may incur costs.

Arbitration

If you choose to have the Minister’s decision reviewed by arbitration, you give up your right to appeal to the Court. During arbitration, an independent arbitrator will review your appeal and make the final decision on whether to change, cancel or uphold your Notice of Assessment.

Your request for arbitration must be received within 90 days of the Minister's decision. Your letter must indicate that you waive your right to appeal to the Supreme Court of British Columbia and that you want the assessment to be decided by arbitration.

Send your request to:

The Minister of Finance
C/O Tax Appeals and Litigation Branch
PO Box 9629 Stn Prov Govt
Victoria BC  V8W 9N6

Supreme Court of British Columbia

You can appeal to the Supreme Court of British Columbia by filing a petition under the Supreme Court Civil Rules. You must file your petition in the Supreme Court Registry within 90 days of the Minister's notification of decision.

Within 14 days of filing the petition, you must serve your petition on the Attorney General at the Ministry of Justice in Victoria. To serve your petition on the Attorney General you can either:

  • leave it with a solicitor at the Attorney General’s office at 1001 Douglas Street in Victoria during office hours, or
  • mail it by registered mail to the Deputy Attorney General in Victoria

The mailing address for the Deputy Attorney General is:

Ministry of Justice
Deputy Attorney General
PO Box 9280 Stn Prov Govt
Victoria BC  V8W 9J7

If you disagree with the decision made by the Supreme Court, you can appeal the decision with the Court of Appeal. Before you appeal you must first obtain leave to appeal from a justice of the Court of Appeal.

Make a Payment

While your appeal is being reviewed, you need to pay any outstanding assessments and interest that you have been charged.

If your assessment is changed because of your appeal, you will receive a refund with interest for any extra tax you paid.

Contact Information

Telephone: 250 387-0555
Alternate
Telephone:
Toll free 1 888 355-2700
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