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This Act is current to November 21, 2018
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Provincial Sales Tax Act

[SBC 2012] CHAPTER 35

Part 10 — Appeals

Appeal to minister

211   (1) An appeal to the minister lies from a decision of the director about any of the following:

(a) a determination under section 221 (12) [associated corporations];

(b) a refund of tax paid or remitted under this Act;

(c) a refusal to register a person under section 168 [registration];

(d) a suspension or cancellation of a person's registration under section 173 [suspension or cancellation of registration];

(e) an assessment under any of the following:

(i) section 198 [assessment of tax not remitted by collector];

(ii) section 199 [assessment if amount not paid or remitted or if excess deduction or refund];

(iii) section 206 [interest until notice of assessment issued];

(iii.1) section 206.1 [interest after notice of assessment issued];

(iv) section 210 [assessment against board member];

(f) an imposition of a penalty under any of the following:

(i) section 202 [failure to register];

(ii) section 203 [failure to levy tax];

(iii) section 204 [incorrect information];

(iv) section 205 [failure to levy, remit or pay tax and excess deduction or refund].

(2) An appeal to the minister lies from a decision to disallow a refund applied for under section 57 [tax payable to collection agent even though exemption claimed].

(3) Written notice of the appeal must be served on the minister within 90 days after the date of the director's notice of decision.

(4) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.

(5) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) subject to subsection (6), affirm, amend or change the assessment, decision, amount imposed or nature of the assessment, and

(c) promptly notify the appellant in writing of the result of the appeal.

(6) If an appeal relates to a matter referred to in subsection (1) (c), the minister may

(a) affirm the decision of the director, or

(b) direct the director to reconsider the application for registration under section 168.

Appeal to court

212   (1) A decision of the minister under section 211 may be appealed to the Supreme Court by way of a petition proceeding.

(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.

(3) A petition must be filed in the court registry within 90 days after the date on the minister's notice of decision.

(4) In the petition filed under subsection (3), the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

(5) Within 14 days after the filing of the petition under subsection (3), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.

(6) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

(7) The court may

(a) dismiss the appeal,

(b) allow the appeal,

(c) vary the decision from which the appeal is made, or

(d) refer the decision back to the director for reconsideration.

(8) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.

Irregularities

213   An assessment made, or a penalty imposed, under this Act by the director must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the issuing of the notice of assessment.

Tax collection not affected by pending appeal

214   Neither the giving of a notice of appeal by a person nor a delay in the hearing of an appeal

(a) affects the date an amount, that is owing to the government under this Act and that is the subject matter of the appeal, is payable or required to be remitted under this Act,

(b) affects the amount of interest payable on an amount that is owing to the government under this Act and that is the subject matter of the appeal, or

(c) delays the collection of an amount that is owing to the government under this Act and that is the subject matter of the appeal, or any interest payable under this Act on that amount.

If decision set aside or amount reduced or increased on appeal

215   (1) If the director's or the minister's decision is set aside, or the amount of an assessment or an amount imposed is reduced on appeal, the director must refund to the appellant from the consolidated revenue fund

(a) the amount or excess amount paid, and

(b) any additional interest paid.

(2) If the amount of an assessment or an amount imposed is increased on appeal, the appellant must pay to the government

(a) the additional amount owing to the government under this Act, and

(b) any additional interest payable on the additional amount owing to the government under this Act.

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