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Revenue Act Appeal Rules

made under Section 12 of the
Utility and Review Board Act
S.N.S. 1992, c. 11
N.S. Reg. 74/96, April 17, 1996

1 These rules are made pursuant to Section 12 of the Utility and Review Board Act and apply to any appeals to the Board under the Revenue Act.

2 These rules may be cited as the Revenue Act Appeal Rules.

3 In these rules

(a) "appeal" means an appeal to the Board pursuant to the Revenue Act;

(b) "Appellant" means the person who is appealing to the Board;

(c) "Board" means the Nova Scotia Utility and Review Board;

(d) "Clerk" means the Clerk of the Board;

(e) "Commissioner" means the Provincial Tax Commissioner appointed under the Public Service Act;

(f) "Minister" means the Minister of Finance and Treasury Board.
[Note: The reference to the Minister of Finance has been updated in accordance with Order in Council 2013-348 under the Public Service Act, R.S.N.S. 1989, c. 376, effective October 22, 2013.]

4 An appeal to the Board shall be by notice in writing.

5 (1) The Notice of Appeal shall include

(a) the name of the Appellant;

(b) the Notice of Assessment number;

(c) the date of the decision of the Commissioner;

(d) the date that the decision of the Commissioner was received by the Appellant;

(e) a copy of the decision;

(f) the grounds of appeal;

(g) the address of the Appellant or the name and address of an individual upon whom documents or notices relating to the appeal may be served;

(h) a phone number, if available, at which the Appellant or the individual referred to in clause (f) may be reached during normal business hours;

(i) a facsimile number, if available.

(2) A Notice of Appeal shall be signed by the Appellant or the person appointed by the Appellant to represent the Appellant.

(3) A Notice of Appeal may be in Form A.

6 The Notice of Appeal may be filed with the Clerk of the Board by

(a) leaving a copy at the Board's office; or

(b) mailing a copy to the Clerk; or

(c) forwarding a copy to the Clerk via facsimile transmission.

7 (1) Subject to subsection (2), a Notice of Appeal may be amended at any time with leave of the Board.

(2) A Notice of Appeal may not be amended for the purpose of adding Appellants.

8 (1) In any appeal, the Board may itself or on the application of the Appellant or the Minister hold a prehearing conference to consider

(a) the definition of or the simplification of the issues;

(b) the necessity or desirability of an amendment to the Notice of Appeal;

(c) the participation by persons pursuant to Sections 5 and 6 of the Regulations under the Utility and Review Board Act;

(d) a request for access to information in the custody or control of any party;

(e) an application to adjourn the hearing;

(f) any other matter which may aid in the disposition of the appeal.

(2) If all agree a prehearing conference may be conducted by telephone.

9 The Board may on its own or upon application hold a preliminary hearing to

(a) determine any relevant question as to the Board's jurisdiction to hear the appeal;

(b) determine any question as to the admissibility of any evidence;

(c) consider an application for an order dismissing the appeal on the grounds that no appeal lies to the Board;

(d) determine any other matter which may aid in the disposition of the appeal.

10 A member of the Board who participates at a prehearing conference or a preliminary hearing shall not necessarily be required to hear the appeal.

11 (1) Subject to Sections 8 and 17, an appeal shall be scheduled and heard within 60 days after the Notice of Appeal is filed.

(2) The Clerk, in consultation with the parties, shall attempt to set a date for the hearing of the appeal.

(3) Where the parties cannot reach agreement as to a date, the Chair of the Board shall set a date for the hearing.

12 The Clerk shall notify the parties of the date of the hearing.

13 The Appellant may, at any time, discontinue the appeal by giving written notice to the Board.

14 (1) The Appellant may appoint any person to represent the Appellant before the Board.

(2) The Board may require written confirmation from the Appellant that the person has been appointed to represent the Appellant.

15 (1) The Minister shall not later than one week prior to the date of the hearing file with the Clerk three copies of an Appeal Record and deliver one copy of the Appeal Record to the Appellant.

(2) An Appeal Record shall consist of the following:

(a) a table of contents;

(b) a copy of all material in the possession of the Provincial Tax Commission relating to the subject matter of the appeal;

(c) a copy of the decision of the Commissioner.

(3) The pages of the Appeal Record shall be numbered.

16 (1) The Appellant shall not later than one week prior to the date of the hearing file with the Clerk three copies of any written material which the Appellant intends to submit as evidence and deliver one copy to the Minister.

(2) The Board may at its discretion waive the requirement in subsection (1).

17 The Board, either upon its own motion, or upon application by any party, may adjourn a hearing from time to time.

18 (1) Where the Appellant and the Minister have reached an agreement which results in a proposed settlement of the appeal, they may submit a signed Agreed Statement of Facts for consideration by the Board.

(2) The Board, upon receipt of an Agreed Statement of Facts, may issue a decision and order without requiring the Appellant and the Minister to appear at the hearing.

19 Hearings may be conducted in an informal manner and need not follow the strict rules of practice and procedure required by a court of law.

20 The Board, whenever it deems it desirable, may require briefs to be filed by the parties within such time as the Board may prescribe.

21 (1) A person who has submitted exhibits to the Board may request that the Board return the exhibits.

(2) The Board, at the end of six months from the date of the final order in the proceedings provided no appeal or judicial review has been commenced within that time, shall return requested exhibits and may destroy any remaining exhibits. These Rules of Practice and Procedure Respecting Appeals under the Revenue Act were made by the Utility and Review Board on the 17th day of April 1996.

Signed: M. H. Robertson

Form A - Revenue Act Appeal


Nova Scotia Utility and Review Board

IN THE MATTER OF:  An appeal under the Revenue Act by

Notice of Appeal

TAKE NOTICE the Appellant(s) appeal from a decision of the Provincial Tax Commissioner respecting Notice of Assessment No. ____________ dated the ______ day of ________, 199__, and received by the Appellant(s) on the ______ day of _______, 199__, a copy of which decision is attached.

AND THAT the grounds of appeal are:

DATED at _____________, Nova Scotia, this ______ day of _________ 19___.

Appellant, Solicitor or Agent

Address: _____________________(Street)
_____________________(City, Province)
_____________________(Postal Code)
Home Phone No.____________
Bus. Phone No._____________
Fax. Phone No._____________
E-Mail ____________________