Section 47: Appeal to Tribunal

(1) A person dissatisfied with an objection decision may, within thirty days after being served with notice of the objection decision, lodge an application with the Tribunal for review of the objection decision and shall serve a copy of the application on the Commissioner. (2) An appeal lodged under subsection (1) shall be conducted in accordance with the Tax Appeals Tribunals Act. (3) A person shall, before lodging an application with the Tribunal, pay to the Commissioner, thirty percent of the duty in dispute or that part of the duty assessed which is not in dispute, whichever is the greater.