Tax audits, rulings and appeals

To ensure you charge and pay the right amount of tax you may request a ruling or interpretation, be audited or file an appeal if you believe the Ministry of Finance made an error in a decision.


Your financial records may be audited to ensure you're charging and paying tax correctly. During an audit we'll look at your records and identify any areas where you may not be doing this correctly.


Rulings and interpretations are aids intended to help you understand the legislation and regulations. They are based on the ministry's interpretation of how the legislation and regulations apply to your specific circumstances or transactions.


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. 

Taxpayer Fairness and Service Code

The Taxpayer Fairness and Service Code explains what you can expect when you interact with the Ministry of Finance.