Can you appeal?
Publication date: October 18, 2023
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You may file an appeal for 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
B.C. Emergency benefit for workers
What you can appeal
- An administrative penalty
Deadline
Your appeal must be postmarked by Canada Post or faxed within 90 days from the date on the notice of determination 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
Income Tax Act (B.C.), sections 228 and 229
Website
B.C. Emergency benefit for workers
B.C. Increased employment incentive
What you can appeal
- A determination
- An administrative penalty
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date on the notice of determination you're appealing or on or before September 30, 2021, whichever is later.
Legislation
Employer Health Tax Act, sections 75, 76 and 30.19
Website
B.C. Increased employment incentive
B.C. Recovery benefit
What you can appeal
- A determination
- An administrative penalty
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date on the notice of determination you're appealing or on or before September 30, 2021, whichever is later.
Legislation
Income Tax Act (B.C.), sections 255 and 256
Website
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
- A refusal or cancellation of an exempt fuel retailer permit
- A setting or changing of, or refusal to change, the percentage of specified fuel for an exempt fuel retailer permit
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Carbon Tax Act, sections 56, 56.1 and 57
Carbon Tax Regulation, sections 41.8 and 41.9
Website
Employer health tax
What you can appeal
- An assessment of tax, penalty and interest
- A determination about a lien on an associated corporation
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date on the assessment or other decision received.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Employer Health Tax Act, sections 75, 75.1 and 76
Website
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 from the date on the Notice of Disentitlement you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Home Owner Grant Act, section 17.15
Website
Insurance premium tax
What you can appeal
- An assessment
- A tax return
- Interest or penalties
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date the assessment was mailed, or if there hasn't been an assessment, within 90 days from the date you filed the original return.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Insurance Premium Tax Act, sections 17, 17.1 and 18
Website
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 from 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 received by the Minister of Finance within 90 days from the date the assessment was mailed.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Logging Tax Act, sections 23, 23.1 and 24
Website
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 from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Mineral Tax Act, sections 26, 26.1 and 27
Website
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
- A refusal or cancellation of an exempt fuel retailer permit
- A setting or changing of, or refusal to change, the percentage of specified fuel for an exempt fuel retailer permit
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Motor Fuel Tax Act, sections 50, 50.1 and 51
Motor Fuel Tax Regulation, sections 51.92 and 51.93
Website
Oil and gas royalties and freehold production tax; Net profit royalty
Before you can appeal to the minister, you must request a reconsideration by the collector or administrator.
What you can appeal
A reconsideration of:
- An invoice or assessment of royalty, tax or penalty
- A producer price decision
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date of the reconsideration.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation, sections 12 and 12.1
Net Profit Royalty Regulation, sections 19 and 19.1
Website
Oil and gas royalties and freehold production tax
Property transfer tax
What you can appeal
- An assessment
- Certain denied refund claims
- Penalties
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Property Transfer Tax Act, sections 19, 19.1, 21 and 22
Website
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 from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Provincial Sales Tax Act, sections 211, 211.1 and 212
Website
Speculation and vacancy tax
What you can appeal
If you believe the Speculation and Vacancy Tax Act was applied incorrectly in your case, you can appeal:
- An assessment of tax, penalties or interest payable
- A determination that corporations are associated for purposes of registering a lien against real property
You cannot appeal an assessment you received because you didn't submit a declaration.
The appeal review process determines if the Speculation and Vacancy Tax Act has been applied correctly to your circumstances, but it cannot:
- Excuse you from having to declare
- Excuse you from having to provide certain information to claim an exemption or tax credit
- Fix an error you made in your declaration (generally, you can correct your declaration online)
- Change or expand the eligibility requirements of exemptions or tax credits
- Cancel an assessment because you disagree with the speculation and vacancy tax program
- Cancel an assessment due to financial hardship or inability to pay
- Adjust the value or classification of a property as determined by BC Assessment (contact BC Assessment with any questions about your property’s value or classification)
Deadline
Your appeal must be received by the Minister of Finance within 90 days from the date on the assessment or determination you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Speculation and Vacancy Tax Act, sections 98, 98.1 and 99
Website
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 from the date of the decision you're appealing.
Legislation
Forest Act, sections 142.9 and 142.91
Website
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 from the date of the decision you're appealing.
Your appeal will be deemed to have been given to the minister if it’s received within the deadline by tracked mail, courier or fax sent to one of these locations. These are the methods and locations specified by the minister under the legislation.
Legislation
Tobacco Tax Act, sections 23, 23.1 and 24