The appellant requested a review of a decision denying a refund of municipal taxes under s. 357(1)(d.1) of the Municipal Act based on extreme poverty.
The Assessment Review Board found that the original Hearing Member made a significant error of law by applying an incorrect test for 'extreme poverty'.
The Board established a new objective framework using Statistics Canada's Market Basket Measure and Deep Income Poverty metrics to define 'extreme poverty'.
However, applying the new framework, the Board concluded that the appellant had sufficient liquid assets (a bank account balance) to pay the taxes while maintaining an allowable cashflow reserve.
The request for review was dismissed.
