Questions of Law

You must clearly word how you think the Board erred in question format. The questions must relate to the Board’s decision.

An error of law arises when the Board:

1. Misinterprets or misapplies a section of the Assessment Act;
2. Misapplies an applicable principle of general law; or
3. Acts without any evidence or on a view of the facts, which could not reasonably be entertained.

Examples of how you could word your questions are:

• Did the Board err in law by deciding [particular finding you disagree with]?
• Is the Board’s decision [with respect to a certain point] contrary to [a particular law or section of the Assessment Act or a Regulation]?
• Did the Board err in law in finding [such and such] by acting without evidence or on a view of the facts which could not reasonably be entertained?

The Board has a form which you can use for preparing your request. The Board cannot assist you in wording the questions – this is your responsibility in conjunction with any advisor or legal counsel you decide to engage.

What Happens Next?

The Board will circulate the draft Stated Case to all the parties involved in the appeal for their comments. The Board will consider the parties’ comments, but has the final say on the wording of the statement of facts contained in the Stated Case.

The Board must finalize the Stated Case and file it in the Supreme Court within 21 days of receiving the Requirement to State a Case.

The parties to the court case must schedule the hearing dates through the Court Registry. The Assessment Act requires the parties have a hearing within one month of the Stated Case being filed. In practice, particularly in the busier registries, the case is often adjourned to a later date for a full hearing. It is imperative that the parties advise the Board of hearing dates as we must file any exhibits submitted to the Board and any transcripts that have been ordered and paid for by the parties. Usually, the Board does not participate in the court proceeding.

After hearing the Stated Case, the judge must render a decision within 2 months. Parties may make a further appeal, with “leave” (permission) from the Court of Appeal.

If the court concludes that the Board erred in law, the appeal will be sent back to the Board. A further hearing may be required, but sometimes the Board can simply issue an order amending its earlier decision.

Costs

The Supreme Court may order that the unsuccessful party pay the costs of the successful party. Parties should obtain advice on this subject before proceeding with a Stated Case.

An Appeal during the Board’s Proceedings

At any time during an appeal (prior to the Board’s decision), a question of law may be referred to the Supreme Court either on the initiative of the Board, or at the request of one of the parties. The Board, however, has the discretion to decline a party’s request to state a case prior to the conclusion of an appeal. If the Board does decide to state a case, we must suspend proceedings, as they relate to the question of law, until the court renders its decision.

Legal Advice