Tax Incentive Appeal Board (TIAB)
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.
Appeal timeline
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: |
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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.
About the Board
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). The Board is established under Bylaw 24M2024.
Board members
Hilary Argento - appointed 2025
Over 30 years experience as an assessor with the City of Calgary. Served on the Municipal Government Board for three years. Appointed to the Tax Incentive Appeal Board in 2025. Holds Certificates in Real Property Assessment, Local Government Studies and Statistical Analysis.
Roxanne Davis - appointed 2025
Roxanne Davis is a lawyer and partner with Carbert Waite LLP. Roxanne has practiced litigation for the last 20 years with a focus is on employment law. She regularly presents at seminars and conferences on topics related to human rights, privacy, and workplace investigations. Roxanne previously held adjudicative roles as a member of the Alberta Human Rights Commission and the Law Society of Alberta’s Conduct Committee. Roxanne is on the Board of the Calgary Drug Treatment Court and Treasurer of Women In Law Leadership. Roxanne holds a Bachelor of Arts, a Bachelor of Law, and a Masters of Public Administration. Roxanne joined the LCSAB in 2023.
Shawn Davis - appointed 2025
Shawn Davis, MBA, BAComs, APR, spent more than 20 years working in the consulting, not-for-profit and oil and gas sectors, leading the areas of Communications, Public Affairs, Stakeholder Consultation and Crisis Management. After obtaining her MBA in 2013 from Queen’s University, she transitioned into a new role, overseeing the corporate real estate portfolio of a Calgary-based pipeline company. This included constructing four new office buildings in the field, overseeing the build-out of several new floors in their downtown Calgary head offices, renegotiating and managing the company’s leases, as well as leading a team of facility and property managers. Before her retirement in 2022, Shawn also led the company’s HR Operations team, which included payroll, benefits, pension, Occupational Health and HR Advisory Services. Shawn has received numerous accolades for her work, including being named one of Oilweek Magazine’s Rising Stars and a People Power award by the United Way of Calgary and Area. Shawn is an Accredited member (APR) of the Canadian Public Relations Society and served on its Calgary chapter Board of Directors in numerous capacities including President. In her spare time, Shawn loves to travel, scuba dive, volunteer, and has recently discovered her love for making pottery. Shawn is excited about the opportunity to join the City of Calgary’s TIAB and serve her community.
Anipa Jeyakumar - appointed 2025
Anipa Jeyakumar has over 15 years of experience in developing and executing enterprise-wide digital projects and managing cybersecurity programs for financial institutions, oil and gas companies and the healthcare industry. She is the Board Director and Vice-Chair for Immigrant Services Calgary and a member of the Licence and Community Standards Appeal Board. She is committed to promoting diversity and inclusion within the community and has worked with various local organizations to provide coaching, sponsorships and other services that help dismantle barriers and empower women. Anipa has received a Bachelor of Sciences from the University of Calgary and a MBA from Simon Fraser University.
Lauren Kirychuk - appointed 2025
Lauren has a B.A (Economics) and B.Sc. Agriculture (Economics) from the University of Saskatchewan. M.Ed. from the University of Calgary. AACI (retired). 30+ years experience in appraisal, assessment, agricultural finance, and post-secondary administration and instruction.
Jennifer Lewis, Chair - appointed 2025
Jennifer Lewis is a professional engineer with TransCanada, where she has assisted in the management of multimillion-dollar projects over the past decade. She brings considerable experience in board governance through her time as a board member of her condo association, complemented by positions with the Alberta Utilities Commission and APEGA Environmental Committee. Ms. Lewis holds a Bachelor of Engineering degree from the University of Saskatchewan and is a certified Project Management Professional as well as a Leadership in Energy & Environmental Design Accredited Professional. Ms. Lewis was appointed to the LCSAB in 2018.
David Oldring - appointed 2025
David Oldring is a born and raised Albertan. A former officer with the Calgary Police Service, he worked in several different sections involving community policing. Mr. Oldring has served and volunteered in many capacities with organizations within Calgary. He enjoys the outdoors, spending time with family and has an interest in woodworking and completing home improvements.
Louise Redmond - appointed 2025
Louise Redmond is a native Calgarian and a retired lawyer whose practice was primarily focussed on insurance litigation. She has previous tribunal experience over many years through her appointment as a Hearing Chair adjudicating appeals under the Consumer Protection Act. She is also member of the City of Calgary Licensing and Community Standards Appeal Board. Louise serves on the Board of Trustees of the Bethany Care Society, one of Western Canada’s largest providers of seniors care and housing, where she is the Chair of the Governance, CEO Compensation and Nominations Committee and a member of the Community Relations Committee. She is also a member of the Board of the Bethany Care Foundation. Louise previously served as Vice-President of the Board of the Calgary Women’s Emergency Shelter. She supports Calgary students experiencing food insecurity through her volunteer work at Brown Bagging for Calgary Kids.
Larry Revitt, Vice Chair - appointed 2025
Born and raised Calgarian. Graduated with Bachelor of Arts and Bachelor of Laws from the University of Calgary. Retired member of the Law Society of Alberta after having practiced law for 30+ years primarily in the areas of real estate, corporate/commercial transactions. Vice Chair-Tax Incentive Appeal Board.
Jim Wallace - appointed 2025
Accredited Appraiser (AACI, P.App - retired) with the Appraisal Institute of Canada, with 42 years experience in valuing residential and commercial properties in Calgary and surrounding area. Former licensed real estate agent and member of the Calgary Real Estate Board for over 27 years and member of the Calgary Assessment Review Board since 2018.
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