Speculation and vacancy tax assessment? How to appeal — and what you can’t
Some speculation and vacancy tax decisions can be appealed to the Minister of Finance. Two common situations cannot be appealed at all — and filing an appeal in those cases wastes the time you could spend on the fix that actually works. Check which situation you are in first.
This page is about the speculation and vacancy tax under the Speculation and Vacancy Tax Act (BC). If your letter came from the Canada Revenue Agency, you want the CRA objection builder ($39).
1. What you can appeal, and the 90-day deadline
Under s.98(1) of the Speculation and Vacancy Tax Act, you may appeal to the Minister:
- an assessment of tax, penalties or interest under Part 5, Division 2 of the Act;
- a determination under s.114(12) about an associated corporation’s liability for a lien; and
- an assessment under s.108(1) making a person jointly and severally liable.
Your written notice of appeal must be given to the Minister within 90 days after the date of the notice of assessment or determination (s.98(6)), and it must set out all the material facts and reasons for the appeal (s.98(7)). You can file using the Appeal to Minister form (FIN 298) or by writing a letter; there is no filing fee, and the appeal must be received within the 90 days.
The Minister must consider the appeal and affirm, amend or change it, or direct the administrator to reconsider, and then give you written notice (s.98(8)). A notice of reconsideration can itself be appealed within 90 days. After the Minister’s decision, a further appeal lies to the Supreme Court of British Columbia by petition, within 90 days after the date on the Minister’s notice (s.99) — see our Supreme Court guide.
2. You cannot appeal an assessment caused by not declaring
If you did not file your annual declaration, the administrator assesses you by default — and s.98(9) bars an appeal of that assessment, except on the narrow question of whether you are actually an “owner” of the property at all. The government’s appeals guidance says it plainly: you cannot appeal an assessment you received because you didn’t submit a declaration.
The fix is not an appeal — it is filing the declaration. Read our SVT declaration guide for why the appeal route is closed, and the late declaration guide for how much time you have to declare late. If you believe you were not an owner of the property at all, that exception is a legal argument — talk to a tax lawyer rather than using a DIY packet.
3. You cannot appeal a “no exemption” declaration assessment for 2023–2025
As a result of Budget 2026, property owners cannot appeal a speculation and vacancy tax assessment they receive due to a declaration that no exemption applies to them in relation to the 2023, 2024 or 2025 tax years. That bar is stated in the government’s current appeals guidance and tax updates — it is in force, not a proposal.
If the declaration itself was wrong — you did qualify for an exemption but declared that none applied — the route is to correct the declaration, not to appeal. The government’s correction instructions explain how, and our late declaration guide covers the time limits for submitting or correcting a declaration.
The tax is payable even if you appeal
Under s.101, filing an appeal does not change when an amount is payable, the interest payable, or collection. The government’s assessments and appeals page puts it directly: “Outstanding assessments are payable even if you file an appeal.” A 10% late payment penalty, as well as interest, applies to unpaid balances after the due date, so deal with payment separately and do not assume the appeal holds the balance.
Check the official sources
Reviewed October 11, 2026. General information only; check the current instructions and your notice before filing.