Can You Appeal?

You may file an appeal for certain decisions made for:

Carbon Tax

What You Can Appeal

  • A disallowed refund claim
  • A refusal or cancellation of an appointment as a collector
  • A refusal or cancellation of a registration certificate, Registered Consumer Certificate, Registered Air Service Certificate or Registered Marine Service Certificate
  • An estimate or assessment
  • A refusal to grant an exemption
  • A lien against property
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Carbon Tax Act, sections 56 and 57

Website

Carbon Tax

Employer Health Tax

What You Can Appeal

  • An assessment of tax payable
  • A determination about a lien on an associated corporation

You may not appeal an assessment of penalties, interest or overpayments.

Deadline

Your appeal must be received by the minister within 90 days of the date on the assessment or other determination.

Legislation

Employer Health Tax Act

Website

Employer Health Tax

Home Owner Grant

What You Can Appeal

  • A Notice of Disentitlement

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date on the Notice of Disentitlement you're appealing.

Legislation

Home Owner Grant Act, section 17

Website

Home Owner Grant

Insurance Premium Tax

What You Can Appeal

  • An assessment
  • A tax return
  • Interest or penalties

Deadline

Your appeal must be postmarked by Canada Post or faxed within 90 days of the date the assessment was mailed or, if there hasn't been an assessment, within 90 days of the date you filed the original return.

A postmark is a marking applied by Canada Post to show the date and place your appeal was mailed. A meter mark isn't the same as a postmark and isn't accepted. A meter mark just shows that postage has been prepaid.

Legislation

Insurance Premium Tax Act, section 17 and 18

Website

Insurance Premium Tax

International Business Activity Program

What You Can Appeal

  • A refusal, suspension or cancellation of a registration
  • An effective date of registration
  • A determination of tax refund
  • A decision of unsatisfactory proof for a refund
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

International Business Activity Act, sections 38 and 39

Website

International Business Activity

Logging Tax

What You Can Appeal

  • An assessment
  • Interest or penalties

Deadline

Your appeal must be postmarked by Canada Post or faxed within 90 days of the date the assessment was mailed.

A postmark is a marking applied by Canada Post to show the date and place your appeal was mailed. A meter mark isn't the same as a postmark and isn't accepted. A meter mark just shows that postage has been prepaid.

Legislation

Logging Tax Act, section 23 and 24

Website

Logging Tax

Mineral Tax

What You Can Appeal

  • An assessment
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Mineral Tax Act, sections 26 and 27

Website

Mineral Tax

Motor Fuel Tax

What You Can Appeal

  • A disallowed refund claim
  • A suspension, cancellation or refusal of an authorization
  • A refusal or cancellation of an appointment
  • A refusal or cancellation of a Registered Consumer Certificate
  • A refusal to grant an exemption
  • An estimate or assessment
  • A refusal to issue or renew a licence
  • A cancellation or suspension of a licence
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Motor Fuel Tax Act, sections 50 and 51

Website

Motor Fuel Tax

Oil and Gas Royalties and Freehold Production Tax

Before you can appeal to the minister, you must request a reconsideration by the collector or administrator.

What You Can Appeal

  • An invoice or assessment of royalties or tax
  • A producer price decision
  • Interest or penalties

Deadline

Your appeal must be postmarked by Canada Post or faxed within 60 days of the date of the decision of the collector or administrator.

A postmark is a marking applied by Canada Post to show the date and place your appeal was mailed. A meter mark isn't the same as a postmark and isn't accepted. A meter mark just shows that postage has been prepaid.

Legislation

Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation, section 12

Website

Oil and Gas Royalties and Freehold Production Tax

Property Transfer Tax

What You Can Appeal

  • An assessment
  • A refusal to refund tax paid under the First Time Home Buyers' Program
  • Interest or penalties

Deadline

Your appeal must be postmarked by Canada Post or faxed within 90 days of the date of the decision you're appealing.

A postmark is a marking applied by Canada Post to show the date and place your appeal was mailed. A meter mark isn't the same as a postmark and isn't accepted. A meter mark just shows that postage has been prepaid.

Legislation

Property Transfer Tax Act, section 19, 21 and 22

Website

Property Transfer Tax

Provincial Sales Tax

What You Can Appeal

  • An assessment
  • A refusal, suspension or cancellation of a registration certificate
  • A disallowed refund claim
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Provincial Sales Tax Act, sections 211 and 212

Website

Provincial Sales Tax

Speculation and Vacancy Tax

What You Can Appeal

  • An assessment resulting from:
  • an audit or review to verify the information you submitted in your declaration
  • a reassessment issued by Canada Revenue Agency under the Income Tax Act (Canada)
  • a denial of, or change in, the designation of a person with disabilities
  • a revised or supplementary property assessment issued by BC Assessment
  • a determination that a transaction is an avoidance transaction
  • a determination of misrepresentation or fraud
  • a determination that you’re jointly and severally liable for the tax
  • a determination that corporations are associated corporations for lien purposes
  • Interest or penalties

You cannot appeal:

  • An assessment you receive because you didn’t submit a declaration by the deadline
  • An assessment because you disagree with the speculation and vacancy tax

Deadline

Your appeal must be received by the minister within 90 days of the date on the assessment or other decision received.

Legislation

Speculation and Vacancy Tax Act, section 98

Website

Speculation and Vacancy Tax

Stumpage (Forest Act)

What You Can Appeal

  • An assessment
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Forest Act, sections 142.9 and 142.91

Website

Stumpage

Tax on Designated Property (Vehicles, Boats and Aircraft)

This tax only applied from July 1, 2010 to March 31, 2013.

What You Can Appeal

  • An assessment
  • A deemed purchase price
  • A disallowed refund claim
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Consumption Tax Rebate and Transition Act, sections 41 and 42

Tobacco Tax

What You Can Appeal

  • An assessment
  • A refusal to grant a dealer's permit
  • A suspension or cancellation of a dealer's permit or a retail authorization
  • A refusal to grant an exemption
  • A limit set on the quantity of tobacco that may be purchased for resale
  • A disallowed refund claim
  • Interest or penalties

Deadline

Your appeal must be received by the Minister of Finance within 90 days of the date of the decision you're appealing.

Legislation

Tobacco Tax Act, sections 23 and 24

Website

Tobacco Tax