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, Net Profit Royalty Regulation, and the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation 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 from 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.

Arbitration

You can only have the minister's decision reviewed by arbitration for fair market value issues under the Property Transfer Tax Act. If you choose arbitration, you give up your right to appeal to the court.

The following three scenarios are presented to help you understand when arbitration is an option.

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Scenario 1: When you can arbitrate

At registration you declared the value of your property to be $800,000, but the ministry determined the fair market value to be $1 million. The ministry issued a tax assessment based on the fair market value of $1 million. You appeal your assessment and the minister decides that the assessment was issued correctly. You can take this to arbitration because the only issue is what the value of the property is.

 

Scenario 2: When you can arbitrate if you limit the scope of your arbitration

At registration you declared the value of your property to be $800,000, but the ministry determined the fair market value to be $1 million. The ministry issued a tax assessment based on the fair market value of $1 million.

The ministry also determined that your percentage interest in your property had increased in a subdivision process from 12 to 15 percent.

You appeal your assessment and the minister decides that the assessment was issued correctly on both issues. You can only take the issue related to the value of the property to arbitration. You cannot take the change in ownership interest to arbitration.

 

Scenario 3: When you can't arbitrate

At registration, you declared the value of your property at $1 million. The ministry issued a tax assessment, which included the determination that you’re a taxable trustee and are therefore required to pay the additional 20 percent tax on the declared fair market value of $1 million.

You don’t believe you’re a taxable trustee and you appeal your assessment. The minister decides the assessment was issued correctly. You cannot take this to arbitration because the only issue is whether you are a taxable trustee. You could, however, appeal to the court.

 

Your request for arbitration must be received within 90 days from the date on the minister's decision letter. We recommend sending your request well before the 90-day deadline so that if the minister determines the matter cannot go to arbitration, you’ll still have time to file a court petition if you want to.

You can request arbitration by completing the Notice of Arbitration (FIN 292) (PDF, 264KB) or by writing a letter. If writing a letter, your request must indicate:

  • You acknowledge that only the issue of fair market value will be determined by arbitration, and
  • You waive your right to appeal to the Supreme Court of B.C.

Send your completed form or letter by:

  • Mail
    Tax Appeals and Litigation Branch
    Ministry of Finance
    PO Box 9629 Stn Prov Govt
    Victoria BC  V8W 9P1

  • Fax
    250-387-5883

  • Courier
    Tax Appeals and Litigation Branch
    Ministry of Finance
    1810 Blanshard Street
    Victoria BC  V8T 4J1

For information about the appointment of an arbitrator and the arbitration process, see Bulletin GEN 002, Appeals (PDF, 160KB).