Under a number of provincial tax statutes, the Commission hears appeals on property tax assessments and appeals on revenue tax assessments from decisions of the Provincial Tax Commissioner.
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 mailing the Notice of Assessment. Where an assessment has already been referred to the Minister, and after the Minister has issued a decision, you may then appeal to the Commission.
To 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.
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 a decision on the objection, you may then appeal the Tax Commissioner’s decision to IRAC within 30 days from the date of mailing of the decision.
To 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.