I. Oliveira

The applicant applied to the Assessment Review Board for a cancellation, reduction, or refund of her 2010 property taxes under s. 357(1)(d.1) of the Municipal Act, citing an inability to pay due to sickness or extreme poverty.

The applicant suffered from Graves disease and relied on spousal support and child tax benefits.

The Board found that while the applicant was sick during 2010, she failed to demonstrate that her sickness prevented her from paying her taxes or that she suffered from extreme poverty, noting her equity in the property and discretionary expenses.

The application was dismissed.