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Thursday, May 17, 2012 |
Under the
Revenue Administration Act, the Commission acts as an
appellate tribunal that hears appeals from decisions of the
Provincial Tax Commissioner in relation to tax assessments made
under several provincial revenue acts.
Click
here to view Rules of Practice & Procedure for Commission
Hearings.
To fully determine whether you have a right of appeal on a revenue tax matter, and for details on specific filing deadlines, please refer to Sections 9-12 of the
Revenue Administration
Act. Forms 1 and 2 in relation to the filing of an objection and an appeal are contained in the
Revenue Administration Act
Regulations.
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Revenue (Sales) Tax-Related Orders
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To fully determine whether you have a right of appeal on an
assessment-related matter, and for details on specific filing deadlines,
please refer to Sections 20-34 of the
Real Property Assessment
Act.
Search
Real Property Tax-Related Orders
Orders are sorted in descending
Contacting Us...
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for contact information.
Page Last Reviewed or Updated:
April 13, 2012
Tax-Related Appeals
The Commission hears appeals under a number of provincial tax
statutes. Pursuant to ss22(1) of the
Real Property Assessment Act, appeals to have property tax
assessments vacated or varied are made to the Commission.
Appeals Under
the Revenue Administration Act
In order
to appeal a revenue tax assessment to the Commission, a notice of objection
must first be made to the Provincial Tax Commissioner within 60 days of the
date of service or mailing of the Notice of Assessment. Where an assessment
has already been referred to the Tax Commissioner, and after the
Commissioner has issued his decision on the objection, you may then appeal
the Tax Commissioner's decision to the Commission within 30 days from the
date of mailing of the decision.
order (most recent first)
by Order number.
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Appeals Under the Real Property
Assessment Act and Real Property Tax Act
In order
to appeal a real property assessment to the Commission, the assessment
must first be referred to the Minister for review within 45 days of the
mailing of the Notice of Assessment. Where an assessment has already
been referred to the Minister, and after the Minister has issued his or
her decision, you may then appeal to the Commission.
order (most recent first)
by Order number.
