You will be provided with a computer at the hearing that will display all of the disclosure that was filed with the Board.
An assessor from the Assessment and Taxation Branch may attend the hearing and may have legal counsel.
Normally three Board members will hear your complaint. One member will act as the presiding member. You may call the presiding member Mr. Chair or Madam Chair and the side members by their last names.
The presiding member will start by explaining the hearing process. Usually, the process is as follows:
- The Board will address any preliminary matters. This includes questions about procedures, disclosure issues and requests to reschedule.
- You will present your case. You will usually be the first witness and may call other witnesses. Witnesses may be required to give their testimony under oath or affirmation. After each witness has testified, the Respondent can question them. The Board may ask questions of each witness.
- The Respondent will then present their case. The Respondent will usually be the first witness and may call other witnesses. You and the Board may then question the Respondent’s witnesses.
- If the Respondent has raised a new issue that was not covered in your case, you may present rebuttal evidence in response to the new issue. Rebuttal evidence must be properly disclosed before the hearing.
- After the presentation of the evidence, you and the Respondent will present closing arguments. This includes a summary of your case and the arguments supporting them.
Remember that you must present enough evidence to convince the Board that your assessment is incorrect or unfair.
Decisions
The Board will base its decision on the evidence presented by you and the Respondent at the hearing. The Board will make a decision within 30 days or before the end of the taxation year, whichever is earlier. You will receive a copy of your decision by mail or email.
A decision of the Board may be judicially reviewed by the Court of Queen's Bench.
