File an Appeal Regarding Provincial Taxes

The BRC hears and decides appeals regarding taxes assessed by the province.

The BRC also considers requests from Treasury Board for authorization to cancel, write-off or adjust money owed to the Government of Saskatchewan.

If you've recently received a notice of assessment outlining taxes payable to the Government of Saskatchewan, and you don't agree with it, you may be able to appeal to the BRC.

You may appeal to the BRC for notices involving:

• any provincial tax you've been assessed;
• an estimate of any provincial tax and/or a request for payment of the estimate;
• royalties for Crown minerals; or
• taxes for mineral rights.

You may appeal to the BRC if:

• you have been assessed or received an estimate;
• you have an issue with the assessment or estimate;
• you've received the assessment or estimate within:
  • the last 30 days for assessments from the Ministry of Finance; OR
  • the last 90 days for assessments/reassessments from the Ministry of Energy and Resources, and you have paid the assessed amount; and
• you submit a notice of appeal clearly explaining reasons for appealing, including relevant facts.

If you are eligible to file an appeal:

1. Complete the appropriate Notice of Appeal (NOA) form, including reasons.
2. Submit your completed form:
   • by email;
   • by registered mail; or
   • in person.

Download the appropriate NOA form to BRC:

NOA form for Assessments from the Ministry of Finance

OR

NOA form for Assessments from the Ministry of Energy and Resources

Forms open using Adobe® Acrobat® or Adobe®Reader®, version 8 or later.

Legislation that applies to the BRC:

• The Municipal Board Act
• The Revenue and Financial Services Act

Assessments from the Ministry of Finance:

• The Corporation Capital Tax Act
• The Education Property Tax Act
• Division 1 of Part VI of The Environmental Management and Protection Act, 2010
• The Fire Safety Act
• The Fuel Tax and Road Use Charge Act
• The Insurance Premiums Tax Act
• The Liquor Consumption Tax Act
• The Motor Vehicle Insurance Premiums Tax Act
• The Fuel Tax Act, 2000
• The Provincial Sales Tax Act
• The Liquor Consumption Tax Act

Assessments/Reassessments from the Ministry of Energy and Resources:

• The Crown Minerals Act
• The Mineral Taxation Act, 1983