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];

(ii.1) section 199.1 [assessment if joint and several liability for amount assessed or imposed against designated collector];

(ii.2) section 199.2 [assessment if joint and several liability for assessment or penalty];

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

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

(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];

(v) section 205.1 [failure to file return];

(vi) section 205.2 [repeated failure to file return];

(vii) section 205.3 [failure to provide required information];

(viii) section 205.4 [failure respecting information and records];

(ix) section 205.5 [interfering with investigation, inspection or audit];

(x) section 205.6 [misrepresentation by third party].

(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 given to 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), either

(i) affirm, amend or change the assessment, decision, amount imposed or nature of the assessment, or

(ii) direct the director to reconsider the assessment, decision, amount imposed or nature of the assessment, and

(c) promptly give the appellant written notice of the result of the appeal.

(5.1) In making a decision under subsection (5) (b) (i), the minister is not required to increase an amount set out in the assessment or decision or the amount imposed.

(5.2) If the director does not change an assessment, decision or amount imposed, or the nature of an assessment, after a reconsideration under subsection (5) (b) (ii), the director must issue a notice of reconsideration to the person who appealed to the minister.

(5.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

(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.

(7) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(8) A delegation under subsection (7) may be to a named person or to a class of persons.

Notice of appeal

211.1   (1) The date on which a notice of appeal is given to the minister under section 211 (3) or (5.3) is the date it is received by the minister.

(2) A notice of appeal is conclusively deemed to have been given to the minister if it is received at a location and by a method specified by the minister.

Appeal to court

212   (1) A decision of the minister under section 211 (5) (b) (i) or (6) (a) may be appealed to the Supreme Court by way of a petition proceeding.

(2) Subject to this section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 [Appeals] of the Supreme Court Civil Rules does not apply to appeals under this section.

(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) [Repealed 2021-18-68.]

Irregularities

213   An assessment made, or a fee or 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 the notice of assessment is given.

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.