Section 86 in the ITA provides for –
Where a person receives an assessment to which he disagrees he may apply to the Board to review and revise the assessment made upon him.
Such application shall –
State precisely the grounds of his objection in writing. This application may be done using his own format or by completion a form designed by the Objection Section.
Be delivered to the Board within fifteen days from the date of service of the notice of assessment.
Where an objection is made out of time the person must satisfy the Board that there was a reasonable excuse for not making the application within the time limited.
Include all documents required to support the grounds for objection.
Where is it available?
This service is available at the following locations