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13.7. Appeal Procedures

In most provinces, if a taxpayer disagrees with an assessment issued by the tax authorities, they may submit an appeal to the Board of Appeals. The appeal must be submitted within 30 days of receipt of the assessment notice.

If the taxpayer disagrees with the decision of the Board of Appeals, they may submit an appeal to the Courts. The appeal must be submitted within 30 days of receipt of the decision notice.

In certain provinces, the appeals process begins by making an appeal to the assessment officer within 15 days of receipt of the assessment notice. The decision of the officer may then be appealed to the Provincial Governor within 15 days of receiving the assessment officer's decision. Decisions of the Provincial Governor may be appealed to the Board of Appeals and ultimately the Courts as above.

Tax in dispute must still be paid, unless a deferral is granted upon request. If a deferral is granted, collateral will be required.