Document text
Notice of Appeal to the Minister of Finance — Speculation and Vacancy Tax
[YOUR FULL NAME]
[YOUR MAILING ADDRESS]
Phone: [PHONE] · Email: [EMAIL]
SVT account or letter ID: [ACCOUNT OR LETTER ID]
[DATE]
Tax Appeals and Litigation Branch
Ministry of Finance
PO Box 9629 Stn Prov Govt
Victoria BC V8W 9P1
Re: Appeal under section 98 of the Speculation and Vacancy Tax Act — notice of assessment dated [DATE OF NOTICE], calendar year [YEAR]
Property: [PROPERTY ADDRESS]
Parcel identifier (PID): [PID]
Amount assessed: $[AMOUNT]
I appeal the assessment above to the Minister of Finance.
Material facts
I [own / co-own with [CO-OWNER NAME]] the property since [DATE OF PURCHASE].
In [YEAR] the property was [my principal residence / rented to an arm's length tenant from [DATE] to [DATE] / other: describe].
I filed my declaration for [YEAR] on [DATE OF DECLARATION] and claimed [EXEMPTION CLAIMED].
The assessment [refuses the exemption / treats me as [STATUS]] because [REASON GIVEN IN THE NOTICE].
Reasons for the appeal
[EXPLAIN WHY THE ASSESSMENT IS WRONG, POINT BY POINT, AND WHICH DOCUMENT SHOWS IT.]
What I ask
Please [cancel the assessment / allow the exemption for [YEAR] / reduce the tax to $[AMOUNT]] and refund any amount paid with interest, as section 102 provides.
Payment
I understand that this appeal does not change the date the tax is payable (section 101). I [paid $[AMOUNT] on [PAYMENT DATE] / will pay by [DUE DATE]].
Enclosed:
Copy of the notice of assessment dated [DATE OF NOTICE]
[Tenancy agreement, rent receipts, utility bills, ID, other documents]
[Form FIN 87, if a representative acts for me]
Signature: ____________________
[YOUR FULL NAME]
For me: dates
[ ] Notice of assessment dated: [DATE OF NOTICE]
[ ] Appeal must be received by: [DATE] (90 days, SVT Act, ss. 98(6), 98.1)
[ ] Tax paid by the due date on the notice: [DATE] (s. 101: the appeal does not stop payment; s. 80: 10% penalty)
[ ] Proof of delivery kept until the acknowledgment letter arrives
[ ] If the minister refuses: BC Supreme Court petition within 90 days after the decision date (s. 99(3))