Appealing to the Supreme Court of BC
If the minister ruled against you on a PTT objection (PTTA s.21) or an SVT appeal (SVTA s.99), the next step is a petition to the Supreme Court of British Columbia. This is beyond DIY — this guide outlines the procedure so you understand what a lawyer is doing, not so you can do it yourself.
Property transfer tax — PTTA s.21
- Who can appeal: a person who received the minister's decision on their s.19 objection.
- The route: PTTA s.21(1) covers a minister’s decision under s.19(4)(a), by petition. A direction to reconsider is different; ask counsel to identify the decision and route.
- Deadline: the petition must be filed in the court registry within 90 days after the date on the minister's notice of the decision under s.19(5) (s.21(3)).
- Service: within 14 days after filing, the petition must be served on the Crown under s.8 of the Crown Proceeding Act (s.21(4)).
- New hearing: "An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister" (s.21(4.1)).
- What the court can do: dismiss the appeal, allow it, vary the decision, or refer it back to the administrator for reconsideration (s.21(5)).
- Rules: the Supreme Court Civil Rules for petition proceedings apply, except Rule 18-3 (s.21(2)).
Speculation & vacancy tax — SVTA s.99
- Who can appeal: the appellant from the s.98 minister appeal.
- The route: "A decision of the minister under section 98(8)(b)(i) may be appealed to the Supreme Court by way of a petition proceeding" (s.99(1)). Note this covers the minister's affirm/amend decision — a direction to the administrator to reconsider flows through the s.98(8.3) notice-of-reconsideration route first.
- Deadline: the petition must be filed in the court registry within 90 days after the date on the minister's notice of decision (s.99(3)).
- Service: within 14 days after filing, the petition must be served on the government under s.8 of the Crown Proceeding Act (ss.99(4)–(5)).
- New hearing: "An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister" (s.99(6)).
- What the court can do: dismiss the appeal, allow it, vary the decision, or refer it back to the administrator for reconsideration (s.99(7)).
- Rules: the Supreme Court Civil Rules for petition proceedings apply, except Rule 18-3 (ss.99(2)–(2.1)).
Two things people get wrong
- Ask counsel about any further appeal. The repeal of provisions in the tax Acts does not establish that every further appeal is barred. This guide stops at the Supreme Court stage and does not calculate later deadlines.
- Fair-market-value-only disputes have an arbitration alternative. PTTA s.22 provides arbitration for disputes that are only about fair market value — but an arbitration election affects the s.21 court appeal, subject to the statutory rules. This is an either-or election with consequences; get advice before choosing, and do not treat this guide as a recommendation.
Costs and timelines, honestly
Neither statute promises a timeline for the court's decision, and neither is free: petition proceedings involve filing fees, affidavit preparation, and the risk of costs being awarded against you if you lose. The 90-day filing deadline is strict — the statutes give no late-filing extension at the court stage. Everything above is an outline of the rules so you can follow what counsel does; it is not a filing guide.
Nyphron's $79 packet covers appeals to the BC Minister of Finance only. It does not prepare Supreme Court petitions, affidavits, or arbitration notices. Nothing on this site is legal advice.
Check the official sources
Reviewed October 4, 2026. General information only; confirm the current statutes and court rules with counsel.