Graham Thomson

The applicants applied to the City of Toronto to have their 2017 property taxes cancelled, reduced, or refunded due to an inability to pay caused by sickness or extreme poverty.

The Assessment Review Board, acting under delegated authority, reviewed the applicants' household income and expenses.

The Board found that the applicants' monthly income exceeded their expenses and that they were meeting their financial obligations, including property taxes.

Consequently, the applicants failed to demonstrate an inability to pay, and the application was dismissed.

The City of Toronto requested the dismissal of the applicant's property tax relief applications due to a lack of supporting financial documentation.

The applicant's son, acting as her representative, requested an adjournment, citing difficulties in obtaining the documents from 2016.

The Assessment Review Board declined to dismiss the applications immediately, noting the representative's lack of legal understanding, and instead granted a peremptory adjournment.

The Board ordered the applicant to produce specific financial records before the next hearing, warning that failure to do so could result in dismissal.

The applicant applied to the City of Toronto for a reduction, cancellation, or refund of her 2017 property taxes, citing an inability to pay due to sickness or extreme poverty under section 323(1)(e) of the City of Toronto Act, 2006.

The Assessment Review Board reviewed the applicant's household income, expenses, and bank balances.

The Board found that the applicant's household had sufficient funds to meet its monthly obligations, including property taxes, and maintained a bank balance of over $6,000 at the end of 2017.

Consequently, the Board concluded the applicant failed to demonstrate an inability to pay and dismissed the application.

The applicant applied to have his 2016 property taxes cancelled, reduced, or refunded under s. 323(1)(e) of the City of Toronto Act, citing an inability to pay due to sickness or extreme poverty.

The Assessment Review Board reviewed the applicant's household income, expenses, and assets.

The Board found that the household's monthly income exceeded its expenses by over $900, and the family was meeting its monthly obligations, including property taxes.

Consequently, the Board concluded the applicant failed to demonstrate an inability to pay and dismissed the application.