The applicant applied for a reduction or cancellation of his 2017 property taxes under s. 323(1)(e) of the City of Toronto Act, citing sickness or extreme poverty.
The applicant failed to attend the peremptory hearing.
The City presented evidence that the applicant owned multiple properties with significant equity and had already paid his 2017 taxes in full.
The Assessment Review Board proceeded in the applicant's absence and dismissed the application, finding no demonstrated inability to pay.
