Advisory Panel - Rules of Practice
1.0 Definitions
"Act" – means the Payments in Lieu of Taxes Act, R.S.,1985, c. M-13, s.1;
2000, c.8, s.2
"Advisory Panel" – The panel made up of members appointed by the Governor in Council under the
provisions of the Act, to provide advice to a Federal Organization concerning payments made
under the provisions of the Act.
"Assessment Authority" – An authority as defined in the Act.
"Chairperson" - The chairperson of the Advisory Panel.
"Federal Organization" - An authority, authorized under the Act or the Crown
Corporation Payments Regulations (the "Regulations"), to make payments with respect to
"federal property" or "corporation property" as defined in the Act and the Regulations to
an eligible Taxing Authority.
"Hearing Panel" – A panel, drawn from the appointed members of the the
Advisory Panel for hearing a request made by a Taxing Authority.
"Taxing Authority" – A taxing authority, as defined in the Act.
2.0 Application
2.1 Every application for a review by the Advisory Panel shall be made by a Taxing Authority
in writing in one of the following ways:
- by registered mail;
- by courier;
- by fax; or
- by E-Mail
to the Advisory Panel head office.
2.2 The application for review shall specify:
- the property or properties to be reviewed;
- the tax year requested; and
- the grounds for the review.
2.3 The application for review from the Taxing Authority must also indicate:
- the taxation and assessment roll number;
- a description and location address of the subject property;
- the particulars of the assessment value, tax rates and interest rate used;
- the amount of payment or payment supplement claimed by the taxing authority; and
- the payment amount received from the Federal Organization and the dates thereof.
2.4 Proof of service to the Federal Organization, such as an affidavit, a proof of service made by
a Process Server or a notice of receipt from Canada Post guaranteed delivery, must be added to the
file within thirty (30) days of the filing of the application.
2.5 Only a disagreement by a Taxing Authority as to the property value, the property dimensions,
the effective rate including the method of application of any tax mitigation measures such as
capping and claw back provisions, rebates and discounts applicable to any federal or corporation
property, or a claim that a payment should be supplemented under subsection 3 (1.1) of the Act is
admissible as an application to the Advisory Panel. Issues dealing with the eligibility of a
property, improvement or structure or decisions arising from the interpretation of the Act and
its Regulations are outside the mandate of the Advisory Panel and should be addressed directly to
the Federal Organization.
3.0 Time limit
3.1 The application must be made to the Advisory Panel within ninety (90) days from the date
the Taxing Authority receives the final tax year payment from the Federal Organization.
3.2 If a Taxing Authority is unable to respect the time limit mentioned above as a result of
exceptional circumstances outside its control, such Taxing Authority m above ay ask in writing
the Chairperson to extend the time limit mentioned at least ten (10) days before it expires.
3.3 Only exceptional circumstances outside the control of a Taxing Authority may give rise to
an extension of the time limit.
4.0 Acknowledgement of receipt
4.1 The secretariat of the Advisory Panel shall, within fifteen (15) days of receipt of an
application, acknowledge receipt of such application by sending an acknowledgement of receipt
to the Taxing Authority. A copy of the acknowledgement must also be sent to Federal
Organization.
5.0 Acceptation or rejection
5.1 The Chairperson within forty five (45) days of the receipt of an application made by a
Taxing Authority shall:
- accept or reject the application for review; or
- accept the application for review subject to any conditions precedent.
5.2 The grounds for which an application for review is rejected by the Chairperson shall be
given to the Taxing Authority and the Federal Organisation.
6.0 Fact finding meeting
6.1 The Chairperson may order a fact finding meeting in order to investigate the basis for the
dispute prior to formal presentation to the Hearing Panel or to facilitate the proceeding
before the Hearing Panel by determining among other issues, but without limiting the generality
of foregoing, the reasons for which a review is made and the questions to be addressed by the
Hearing Panel or for any other good and valid reason.
6.2 At the end of the meeting, the member of the Advisory Panel appointed in a fact finding
meeting shall send to the Chairperson a written report of the questions discussed at meeting.
Such report should also be sent to the parties and the Hearing Panel, if the case arises. The
member appointed in a fact finding meeting shall not be eligible to be a member of the Hearing
Panel.
7.0 Timing of hearing
7.1 After consultation with the members of the Hearing Panel, the Chairperson shall submit to
the Taxing Authority and the Federal Organization two or three possible dates for the hearing.
7.2 If the parties are unable to agree on a date of a hearing, the Chairperson may unilaterally
set the date for the hearing.
7.3 Unless the Chairperson otherwise orders, hearing by the Panel of an application made by a
Taxing Authority shall be set sixty (60) days after the date of acceptance of the application for
review at the earliest, but shall not exceed one hundred and eighty (180) days from the date of
acceptance of the application for review. Notice of the hearing shall be given to both parties at
least 60 days prior to the date of the hearing.
7.4 No adjournment of hearing shall be granted unless there are special circumstances or unless the
Chairperson or the Hearing Panel otherwise orders.
7.5 If any party fails to appear on the day and at the time fixed for the hearing, the Hearing
Panel may hear the party present and may dispose of the application without hearing the party so
failing to appear.
8.0 Location of hearing
8.1 Unless unacceptable by both parties or at the request of a Taxing Authority to hold hearing
in a different locality, the hearing shall be held in a neutral venue in or near the
jurisdiction of the Taxing Authority.
9.0 Documents
9.1 Each party shall send a copy of its position and supporting documentation to the other party
and to each member of the Hearing Panel at least twenty (20) days prior to date of hearing.
9.2 Unless asked by or authorized by the Hearing Panel or unless the other party agrees to its
admissibility, no document shall be admissible as proof unless served as mentioned in
section 9.1
10.0 Composition of the Hearing Panel
10.1 The Hearing Panel is composed of a minimum of one (1) and a maximum of three (3) members.
10.2 At least one (1) member of the Hearing Panel must be a member appointed in the province or the
territory where the application to the Advisory Panel originates.
10.3 If the condition of section 10.2 cannot be met, the Chairperson may with the agreement of both
parties nominates members outside the provincial or territorial jurisdiction to hear the
application for review made by the Taxing Authority.
10.4 The composition of the Hearing Panel is to be fixed by the Chairperson.
11.0 Counsel and experts
11.1 Each party may be accompanied by counsel and witnesses.
11.2 The Chairperson upon recommendation of the Hearing Panel may also call expert witnesses.
12.0 Hearing
12.1 The hearing shall begin at such time as the Hearing Panel may fix.
12.2 Each party shall make its presentation in the following order, firstly the Taxing Authority
or its representative and secondly the Federal Organization.
12.3 Each witness shall testify at hearing under oath.
12.4 The hearing process for each witness will proceed with direct examination,
cross examination and re-direct examination.
12.5 The rules of practice of the Advisory Panel shall be construed so as to ensure the fair and
simple operation of the review procedure and to eliminate unjustified expenses and delays.
Unless there is declaration to the contrary, the present rules of practice may be relaxed or
set aside by the Chairperson or the Hearing Panel where compliance with them might create an
injustice.
12.6 The Hearing Panel shall apply the principles of natural justice, providing the parties with
a fair opportunity to be heard. Each member should act in good faith and without bias.
12.7 As such, foremost rules of procedural fairness required by the principles of natural
justice in the resolution of disputes are the following:
- Factual issues and allegations to be examined and discussed should be specified in
sufficient detail to enable adequate preparation.
- Relevant documents used on a case must be disclosed to both parties.
- Decisions to admit or exclude evidence should be based on whether it is relevant, reliable
and logically valid and capable of being tested in some form.
- There should not be undue delay in hearing an application for review made by a Taxing
Authority.
- Except failure by a party to appear under Section 7.5, unless there are exceptional
circumstances, a party should not be heard in the absence of the other.
- Each party should have the opportunity to state their case adequately. Furthermore, each
party should have the opportunity to correct or contradict any statement prejudicial to
their case.
- Witnesses, if any, should be examined or questioned and allowed to be questioned by the
other party. Adequate time should be allowed for cross-examination.
- If a member or the Hearing Panel has preconceived opinions or personal involvement in a case
he should décline to act in a case and should not sit on the committee hearing the
application made by a Taxing Authority.
13.0 Recording of the proceedings
13.1 The Chairperson or the Hearing Panel may order the recording of the proceedings of the
Hearing at the request of a party.
13.2 A transcript of such a recording shall be at the expense of the party requesting it, who
shall make copies available without cost, to the other party and to the Hearing Panel.
14.0 Costs
14.1 Each party is responsible for its own costs.
15.0 Advice
15.1 Unless the Chairperson agrees otherwise, the Hearing Panel shall give its advice within
forty-five (45) days following the end of hearing.
15.2 Two originals of the advice must be sent to the President who shall transmit such advise to
the head of the Federal Organization and the Taxing Authority at the same time.
16.0 Delegation of power
16.1 The Chairperson may delegate any of his powers as defined in the Rules of Practice to the
Chair of the Hearing Panel.
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