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Part II .

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Revenue Act Appeal Rules

made under

Section 20 of the

Energy and Regulatory Boards Act

S.N.S. 2024, c. 2, Sch A

N.S. Reg. 74/1996 (April 17, 1996)

Table of Contents

Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.

Click here to go to the text of the regulations .

[Citation]

[Definitions]

[Notice of appeal]

[Contents of notice of appeal]

[Filing notice of appeal]

[Amending notice of appeal]

[Prehearing conference]

[Preliminary hearing]

[Setting date for appeal]

[Notifying parties of date]

[Discontinuing appeal]

[Appellant representative]

[Appeal record]

[Filing evidence]

[Adjourning hearing]

[Agreed statement of facts]

[Conducting hearing]

[Board may require briefs]

[Return or destruction of exhibits]

[Form A—Notice of Appeal]

1 These rules are made pursuant to

Section 12 of the Utility and Review Board Act and

apply to any appeals to the Board under the Revenue Act .

[Citation]

2 These rules may be cited as the Revenue Act Appeal Rules .

[Definitions]

3 In these rules

(a) “appeal” means an appeal to the Board pursuant to the Revenue Act ;

(b) “Appellant” means the person who is appealing to the Board;

(c) “Board” means the Nova Scotia Utility and Review Board;

(d) “Clerk” means the Clerk of the Board;

(e) “Commissioner” means the Provincial Tax Commissioner appointed under

the Public Service Act ;

(f) “Minister” means the Minister of Finance.

[Notice of appeal]

4 An appeal to the Board shall be by notice in writing.

[Contents of notice of appeal]

(1) The Notice of Appeal shall include

(

a) the name of the Appellant;

(

b) the Notice of Assessment number;

(

c) the date of the decision of the Commissioner;

(

d) the date that the decision of the Commissioner was received by the

Appellant;

(

e) a copy of the decision;

(

f) the grounds of appeal;

(

g) the address of the Appellant or the name and address of an individual upon

whom documents or notices relating to the appeal may be served;

(

h) a phone number, if available, at which the Appellant or the individual

referred to in clause (

f) may be reached during normal business hours;

(

i) a facsimile number, if available.

(2) A Notice of Appeal shall be signed by the Appellant or the person appointed by the

Appellant to represent the Appellant.

(3) A Notice of Appeal may be in Form A.

[Filing notice of appeal]

6 The Notice of Appeal may be filed with the Clerk of the Board by

(

a) leaving a copy at the Board’s office; or

(

b) mailing a copy to the Clerk; or

(

c) forwarding a copy to the Clerk via facsimile transmission.

[Amending notice of appeal]

(1) Subject to subsection (2), a Notice of Appeal may be amended at any time with

leave of the Board.

(2) A Notice of Appeal may not be amended for the purpose of adding Appellants.

[Prehearing conference]

(1) In any appeal, the Board may itself or on the application of the Appellant or the

Minister hold a prehearing conference to consider

(

a) the definition of or the simplification of the issues;

(

b) the necessity or desirability of an amendment to the Notice of Appeal;

(

c) the participation by persons pursuant to Sections 5 and 6 of the Regulations

under the Utility and Review Board Act;

(

d) a request for access to information in the custody or control of any party;

(

e) an application to adjourn the hearing;

(

f) any other matter which may aid in the disposition of the appeal.

(2) If all agree a prehearing conference may be conducted by telephone.

[Preliminary hearing]

9 The Board may on its own or upon application hold a preliminary hearing to

(

a) determine any relevant question as to the Board's jurisdiction to hear the

appeal;

(

b) determine any question as to the admissibility of any evidence;

(

c) consider an application for an order dismissing the appeal on the grounds

that no appeal lies to the Board;

(

d) determine any other matter which may aid in the disposition of the appeal.

10 A member of the Board who participates at a prehearing conference or a preliminary

hearing shall not necessarily be required to hear the appeal.

[Setting date for appeal]

(1) Subject to Sections 8 and 17, an appeal shall be scheduled and heard within 60

days after the Notice of Appeal is filed.

(2) The Clerk, in consultation with the parties, shall attempt to set a date for the

hearing of the appeal.

(3) Where the parties cannot reach agreement as to a date, the Chair of the Board shall

set a date for the hearing.

[Notifying parties of date]

12 The Clerk shall notify the parties of the date of the hearing.

[Discontinuing appeal]

13 The Appellant may, at any time, discontinue the appeal by giving written notice to the

Board.

[Appellant representative]

(1) The Appellant may appoint any person to represent the Appellant before the Board.

(2) The Board may require written confirmation from the Appellant that the person has

been appointed to represent the Appellant.

[Appeal record]

(1) The Minister shall not later than one week prior to the date of the hearing file with

the Clerk three copies of an Appeal Record and deliver one copy of the Appeal

Record to the Appellant.

(2) An Appeal Record shall consist of the following:

(

a) a table of contents;

(

b) a copy of all material in the possession of the Provincial Tax Commission

relating to the subject matter of the appeal;

(

c) a copy of the decision of the Commissioner.

(3) The pages of the Appeal Record shall be numbered.

[Filing evidence]

(1) The Appellant shall not later than one week prior to the date of the hearing file

with the Clerk three copies of any written material which the Appellant intends to

submit as evidence and deliver one copy to the Minister.

(2) The Board may at its discretion waive the requirement in subsection (1).

[Adjourning hearing]

17 The Board, either upon its own motion, or upon application by any party, may adjourn a

hearing from time to time.

[Agreed statement of facts]

(1) Where the Appellant and the Minister have reached an agreement which results in

a proposed settlement of the appeal, they may submit a signed Agreed Statement of

Facts for consideration by the Board.

(2) The Board, upon receipt of an Agreed Statement of Facts, may issue a decision and

order without requiring the Appellant and the Minister to appear at the hearing.

[Conducting hearing]

19 Hearings may be conducted in an informal manner and need not follow the strict rules of

practice and procedure required by a court of law.

[Board may require briefs]

20 The Board, whenever it deems it desirable, may require briefs to be filed by the parties

within such time as the Board may prescribe.

[Return or destruction of exhibits]

(1) A person who has submitted exhibits to the Board may request that the Board

return the exhibits.

(2) The Board, at the end of six months from the date of the final order in the

proceedings provided no appeal or judicial review has been commenced within

that time, shall return requested exhibits and may destroy any remaining exhibits.

These Rules of Practice and Procedure Respecting Appeals under the Revenue Act were made

by the Utility and Review Board on the 17th day of April 1996.

Signed: M. H. Robertson

Chair

________________________________________________________________

[Form A—Notice of Appeal]

Form A NSUARB

Nova Scotia Utility and Review Board

IN THE MATTER OF : An appeal under the Revenue Act by

Notice of Appeal

TAKE NOTICE the Appellant(

s) appeal from a decision of the Provincial Tax Commissioner

respecting Notice of Assessment No. dated

the day of , 199 , and received by the Appellant(

s) on the day of

, 199 , a copy of which decision is attached.

AND THAT the grounds of appeal are:

DATED at , Nova Scotia, this day of 19 .

Appellant, Solicitor or Agent

Address: (Street) Home Phone No.

(City, Province) Bus. Phone No.

(Postal Code) Fax. Phone No.

E-Mail

Legislative History

Reference Tables

Public Utilities Rules

N.S. Reg.

290/1992

Energy and Regulatory Boards Act

Note: The

information in these tables does not form part of the regulations and is

compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Public Utilities Rules made under the Energy and Regulatory Boards Act includes all of the

following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

290/1992

Dec 14, 1992

date made

Jan 8, 1993

The following regulations are not

yet in force and are not included in the current consolidation:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

*See subsection 3(6) of the Regulations Act for

rules about in force dates of regulations.

Amendments by Provision

ad. = added

am. = amended

fc. = fee change

ra. = reassigned

rep. = repealed

rs. = repealed and substituted

Provision affected

How affected

Note that changes to headings are not

included in the above table.

Editorial Notes and Corrections

Note

Effective

date

The reference in s. 3(f), definition of “Minister”, to

the Minister of Finance should be read as a reference to the Minister of

Finance and Treasury Board in accordance with Order in Council 2013-348 under

the Public Service Act , R.S.N.S. 1989, c. 376,

Oct 22, 2013

Utility and Review Board Act , S.N.S. 1992, c. 11

repealed and replaced with the Energy

and Regulatory Boards Act ,

S.N.S. 2024, c. 2, Sch. A, effective

on proclamation (N.S. Reg 233/2024). (regulations continued under s.

41(2) of new Act)

Apr 1, 2025

References to the Utility and Review Board should be

read as references to both the Regulatory and Appeals Board and the Energy

Board in accordance with s. 41(3) of the Energy

and Regulatory Boards Act ,

S.N.S. 2024, c. 2, Sch. A.

Apr 1, 2025

Repealed and Superseded

N.S.

Regulation

Title

In force

date

Repealed

date

Note: Only

regulations that are specifically repealed and replaced appear in this

table. It may not reflect the entire

history of regulations on this subject matter.