Appeal Further

If you don't agree with the minister's decision, you may have the right to further appeal. You may want to seek assistance from a lawyer.

However, the Home Owner Grant Act, the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation and B.C. First Time Home Buyers' Bonus (Income Tax Act) don't provide for an appeal to the court or arbitration.

Appeal to Court

You can appeal to the Supreme Court of B.C. 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 date on the minister's decision letter.

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

If you disagree with the decision made by the Supreme Court, you may be able to appeal the decision to the B.C. Court of Appeal.

COVID-19 Response: Suspended Legal Time Limitations

Effective March 26, 2020, the B.C. government suspended legal time limitations due to COVID-19. This includes the 90-day limitation period on appeals to the Supreme Court of B.C.

As a result, the limitation period was suspended as of March 26, 2020 for any tax appeal with a limitation period that had not yet expired. The limitation period will resume 90 days after the declaration of the state of emergency made March 18, 2020 (including any extensions) expires or is cancelled.

The suspension of the 90-day time limit is by Ministerial Order # M086/2020 and M098/2020, made under the Emergency Program Act, and subsequently enacted in the COVID-19 Related Measures Act, as amended by the COVID-19 (Limitation Periods in Court Proceedings) Regulation.

For more information, see M086/2020, M098/2020, the COVID-19 Related Measures Act, and the COVID-19 (Limitation Periods in Court Proceedings) Regulation.

Note that it is your responsibility to monitor the status of the suspension of the time period and ensure that you comply with applicable time periods.

Arbitration

You can only have the minister's decision reviewed by arbitration for matters relating to registered land transfers under the Property Transfer Tax Act. If you choose arbitration, you give up your right to appeal to the court.

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

The arbitrator's decision is final and binding.

Send your request by:

  • Mail
    Administrator
    c/o Tax Appeals and Litigation Branch
    Ministry of Finance
    PO Box 9629 Stn Prov Govt
    Victoria BC  V8W 9N6

  • Fax
    250-387-5883

  • Courier
    Administrator
    c/o Tax Appeals and Litigation Branch
    Ministry of Finance
    1st Floor Reception, 1802 Douglas Street
    Victoria BC  V8T 4K6