3.12 Notice of Appeal

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To the Special Court for hearing Income Tax Appeals: If you are dissatisfied with the decision of the Commissioner regarding the Notice of Objection, an appeal must be lodged to the Income Tax Special Court within 30 days of the date of the Notice of Dis-allowance. This time limit is likewise strictly enforced. It is suggested that an attorney or tax expert be consulted with regard to the appeal although the taxpayer may save costs by appearing himself. The Receiver may extend the 30- day period where he is satisfied that reasonable grounds exist. The extension is probably limited to 3 years from the date of the assessment according to a recent budget proposal.