Tax Incentive Appeal Board (TIAB)
About the Board
The Tax Incentive Appeal Board (TIAB) hears appeals on decisions made under the Renewable Energy Non-Residential Tax Incentive Bylaw 23M2024. Property owners can make appeals regarding denied or cancelled tax incentives. The Board provides an independent, fair, and impartial process for appeals.
The Board is established under Bylaw 24M2024. The TIAB consists of 6 to 10 members. The Board includes members from the Assessment Review Board (ARB) and the License and Community Standards Appeal Board (LCSAB).
Check your decision and ensure you are submitting the appeal within the designated deadlines. If you are unsure, contact the TIAB office.
Appeal process
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File an appeal
Step 1Submit the appeal form, filing fee and a copy of the order, notice or decision being appealed before the deadline.
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Hearing
Step 2A hearing is scheduled within 60 days. Submit evidence in electronic format before the hearing.
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Decision
Step 3A written decision with reasons is issued within 30 days of the hearing
1. File an appeal
Submitting an appeal online
You will soon be able to file an appeal online. If you are interested in filing an appeal online, email TIAB.
NOTE: If you do not hear back from us within 7 business days of filing your appeal, then it has not been received. Please call 403-268-5312 and our team will help you.
Filing fee
To file an appeal online you will need to have or create a free MyID account in order to pay the appeal fee.
Online payment is by credit or debit card payment only.
If you have problems filing your appeal, call 403-268-5312 or email TIAB. You will receive a response during business hours (8 a.m. – 4:30 p.m., Monday to Friday).
Submitting an appeal in person/mail
You may also choose to file your appeal by paper by downloading and completing the TIAB Notice of Appeal Form CC972.
Place the appeal and appropriate fee in a securely closed envelope and deliver to the TIAB office on the 4th floor or in our drop box on the 1st floor of 1212 31 Avenue NE, Deerfoot Junction 3.
In-person or mail payment is by cheque or cash only.
| Deliver to: | Mail to: |
|---|---|
|
Tax Incentive Appeal Board 4th Floor, 1212 31 Ave. NE (DJ3 building) Calgary, AB T2E 7S8 |
Tax Incentive Appeal Board #8110 P.O. Box 2100, Station M, Calgary AB T2P 2M5 |
Deadline
Pay the non-refundable $500 filing fee within the filing deadline.
Your appeal must be received at the TIAB office on or before the final date of appeal noted on your notice or decision. If you have any questions about the timelines or requirements for filing an appeal, contact the TIAB office.
If you provide an email address, copies of notices, decisions, or other materials, may be sent to you via email.
2. Hearing
An appeal hearing will be scheduled within 60 days of the appeal having been filed and you will receive notice of the hearing date, time and location.
Appellants must not contact members of the Board regarding their appeal. Any such contact may disqualify members from participating in the hearing of an appeal. Board members do not confer with City Administration prior to hearings.
3. Decision
At the end of the hearing, the TIAB will meet in private to carefully consider and decide the appeal. The TIAB will issue a written decision with reasons for its decision within 30 days of the date of the hearing, unless the parties are notified otherwise.
Contact information
1212 31 Avenue N.E., 4th floor
Tax Incentive Appeal Board #8110
P.O. Box 2100, Station M
Calgary, Alberta T2P 2M5
Telephone: 403-268-5312
Fax: 403-268-5982
Email: appealboard@calgary.ca
8 a.m. - 4:30 p.m.
Monday to Friday
Closed on holidays