C. Tanner

The Applicant applied for a cancellation, reduction, or refund of his 2014 property taxes due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

The Assessment Review Board found that the Applicant met the criteria for sickness due to his medical condition, which prevented him from working.

After reviewing his financial situation, including his income from social assistance and his expenses, the Board determined that a tax refund of $329.10 was appropriate.

The applicant sought a cancellation, reduction, or refund of his 2013 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant's end-stage renal failure satisfied the 'sickness' criterion, it found that he failed to demonstrate an inability to pay his property taxes.

The Board noted that the applicant's household expenses included discretionary spending, such as maintaining two vehicles and high telecommunication costs, which indicated sufficient resources to meet his tax obligations if managed scrupulously.

The application was dismissed.