M. Sharma

The appellants appealed the City of Markham's rejection of their applications for a commercial vacancy rebate for the 2014 and 2015 taxation years.

The City rejected the applications because the appellants failed to provide requested documentation within the specified timeframes.

The Assessment Review Board found that the appellants failed to comply with the requirements of the Municipal Act, 2001, as they could not prove they submitted the requested information.

The Board confirmed the City's decision to reject the applications.

The applicant sought an extension of time to file an application for the reduction, cancellation, or refund of property taxes for the 2014 taxation year due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

The City of Toronto objected, arguing the Board lacked jurisdiction to extend the statutory deadline set out in s. 323(3).

The Assessment Review Board agreed with the City, finding that it has neither the authority nor the jurisdiction to extend a time limit prescribed by legislation.

The request for an extension of time was dismissed.

The applicants applied for a cancellation, reduction, or refund of their 2015 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness and extreme poverty.

While the Assessment Review Board accepted medical evidence that the applicant was unable to work due to sickness, it found that her financial circumstances did not meet the threshold of extreme poverty.

The Board noted that the applicant had substantial equity in her home and sufficient monthly funds to cover the property taxes if expenses were properly managed.

The application was dismissed.

The appellant applied for a cancellation, reduction, or refund of property taxes for the 2013, 2014, and 2015 taxation years, claiming an inability to pay due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act, 2001.

The municipal council denied the application, and the appellant appealed to the Assessment Review Board.

The Board found that while the appellant's receipt of disability assistance established sickness, he failed to demonstrate an inability to pay his property taxes.

The Board noted the appellant had not explored available municipal assistance programs and maintained non-essential expenses that exceeded his tax obligations.

The appeals were dismissed.

The Assessment Review Board held a pre-hearing telephone conference regarding property assessment appeals for 175 Bloor Street East in Toronto.

The Board ordered MPAC and the City of Toronto to serve a Response to the Amended Statement of Issues by June 30, 2015, set a deadline for preliminary productions, and scheduled a further teleconference for October 14, 2015.

The applicant applied for a cancellation, reduction, or refund of property taxes for the 2006 and 2007 taxation years under s. 357(1)(d.1) of the Municipal Act, citing sickness and inability to pay following a severe fire that destroyed his business premises and caused him serious injury.

While the Assessment Review Board accepted that the applicant suffered from a legitimate sickness that forced the closure of his business for 21 months, it found that he did not demonstrate an inability to pay the taxes.

The Board noted the applicant had significant equity in the subject property and his personal residence, as well as proceeds from the sale of a foreign property.

Consequently, the application was dismissed.