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 Tuesday, May 23, 2017 


 

 

 

 

 

 

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.

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.

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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.

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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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 90 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. 

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.

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Page Last Reviewed or Updated: January 10, 2017

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