R. Levasseur

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.