What is a small claims appeal?
The Appeals Division may designate your appeal as a small claims appeal when:
- The tax at issue is $25,000 or less, and
- The total amount of tax plus penalties and interest
is $50,000 or less.
What if I don't want my case designated as a small claims appeal?
You must specifically state in your petition that you do not want your appeal designated for small claims review. If your petition does not state your preference, and your appeal qualifies for small claims, we will send a letter explaining that your appeal will be heard as a small claim unless, within 15 days from the date of our letter, you request the petition be treated as a mainstream appeal.
What are the benefits of a small claims appeal?
- Small claims allow for a quicker appeal process.
- Small claims allow for quicker settlements, where appropriate.
How does the process for small claims appeals differ from other appeals?
Small claims are usually heard and decided much sooner than other appeals. Most small claims hearings are set within 90 days of receipt, and decisions issued within 5 days after a hearing.
Are all cases that meet the dollar limit accepted as a small claims appeal?
No. The Department will not accept small claims appeals for cases that involve:
- Complex factual or legal issues
- Issues where precedent has not been set
- Industry-wide application
- Constitutional issues
Will I get a hearing in small claims appeals?
A hearing is held in most small claims appeals. This is usually done by telephone, but you may request an in-person hearing.
Will I get a written decision in small claims appeals?
Yes. However, only brief written decisions are issued. Such decisions are usually sufficient to explain why relief is granted or denied.
Can I ask for reconsideration?
No. A small claims decision is the final action of the Department.
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