Appeal to the Minister of Finance

If you believe an error was made in an assessment, disallowed refund or other decision, you may be able to appeal to the Minister of Finance.

The deadline for filing your appeal depends on what you're appealing. You can appeal certain decisions made for:

• B.C. Emergency benefit for workers
• B.C. Increased employment incentive
• B.C. Recovery benefit
• Carbon tax
• Employer health tax
• Home owner grant
• Insurance premium tax
• International business activity program
• Logging tax
• Mineral tax
• Motor fuel tax
• Net profit royalty
• Oil and gas royalties and freehold production tax
• Property transfer tax
• Provincial sales tax
• Speculation and vacancy tax
• Stumpage (Forest Act)
• Tobacco tax

Generally, an appeal must be received by the minister within 90 days from the date on the notice or letter you received. However, there are some exceptions and you should confirm the deadline for the decision you're appealing.

There is no charge to file an appeal. However, regardless of the outcome, you're responsible for any costs you may incur (e.g. legal, accounting, appraisal fees).

• File your appeal
• Understand the appeal review process

You cannot appeal to the Minister of Finance on decisions related to:

• HST/GST and assessments under the Income Tax Act (B.C.), see Canada Revenue Agency (CRA) for information
• Your annual property assessment, see BC Assessment for information
• Your annual municipal or rural property taxes and late payment penalties, see our Annual property tax page for information

File your appeal

You can file an appeal by completing the Appeal to Minister (FIN 298) (PDF, 250KB) or by writing a letter. Your appeal must be signed by you or, in the case of a corporation or trust, by an authorized person.

You should include:

• Any documents that support your appeal
• A copy of the assessment or decision you're appealing
• If you're writing a letter and want to have someone represent you, the Authorization: Appeal to Minister (FIN 87) (PDF, 200KB)

If you don't include these documents, it may affect the time it takes for your appeal to be reviewed.

Submit your appeal and any supporting documents before the deadline to:

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

• Fax
  250-387-5883

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

Keep a copy of any records that show when you submitted your appeal until you receive an acknowledgment letter confirming your appeal was received on time. This might include:

• A courier waybill
• A successful fax transmittal report
• Registered or priority mail documents showing a signature on delivery

Understand the appeal review process

Once you've filed an appeal your request will be reviewed to confirm it meets the requirements of the legislation. If your appeal meets the requirements, an acknowledgment letter will be sent to you with the name and phone number of an appeals staff member assigned to review your appeal. Otherwise, you'll receive a letter explaining why your appeal doesn't meet the requirements.

If your appeal meets the requirements, an appeals staff member will contact you when they review your appeal to:

• Discuss your case
• Explain the assessment or other decision you're appealing
• Request additional information or documents (if necessary)
• Respond to any questions you may have

After reviewing your appeal, a recommendation will be made to the minister for decision. The minister or the minister's representative will review the recommendation, decide on the appeal and notify you in writing of the results.

If you don't agree with the decision on your appeal, you may have the right to further appeal.