Your property transfer tax exemption was denied — what to do

1. The refusal letter counts as an assessment

When a refund application is refused, the administrator must send a letter stating the reason for the refusal — and that letter is deemed to be a notice of assessment for the purpose of appealing under s.19 of the Property Transfer Tax Act. This rule appears at:

• s.7(3) — first-time home buyers’ program refunds; and
• ss.12.04(5) and 12.06(4) — newly built home exemption refunds.

Section 19(2) then gives you the appeal right: refusals to pay a refund under ss.7, 12.04 or 12.06 (among others) can be appealed to the Minister within 90 days after the date shown on the notice — here, the date on the refusal letter. Note the date on your letter and count from there.

If instead of a refusal letter you received an ordinary notice of assessment — for example, because an exemption claimed at registration was assessed rather than allowed — that assessment is appealed the same way, under s.19(1). Either document starts the same 90-day clock.

2. Read the refusal reason before anything else

The letter must state why the exemption was refused. Match that reason against the official requirements for your program — the two programs have different rules, and a reason that fits one does not automatically fit the other:

• Official first-time home buyers’ requirements
• Official newly built home requirements

Your appeal has to answer the stated reason. If the ministry says a requirement was not met, your appeal should set out the facts that show it was — or explain why the requirement was applied incorrectly. An appeal that argues a different point than the one in the letter is easy to refuse again.

3. Gather the records that answer the reason

Collect the return and exemption application, the refusal letter itself, and the records that speak to the specific requirement the ministry cited — purchase and registration documents, occupancy and move-in records, or prior ownership and residence records, depending on the issue. Our exemption evidence guide lists records to consider for each program, organised by the kind of refusal.

Include only records that connect to the issue, and be ready to explain, for each one, what it shows. Do not send identity documents, tax returns or access credentials anywhere they are not required.

4. Appeal to the Minister within 90 days

File using the Appeal to Minister form (FIN 298) or by letter — there is no filing fee, and the appeal must be received within the 90 days. Under s.19(3), your appeal must set out your reasons and state all the relevant facts. If you consider an estimate of the property’s fair market value relevant to your appeal, include it; it is not required in every case.

The minister can affirm, amend or change the decision, or direct the administrator to reconsider it. The assessed tax remains payable while the appeal is underway (s.18(8)), so deal with payment on the terms in your notice rather than assuming the appeal pauses it. Our PTT appeal guide walks through the appeal steps in full.