The applicants sought leave to appeal a decision of the Ontario Assessment Review Board dismissing their property tax assessment appeals for failing to comply with filing deadlines under a new 'Legacy Appeals' schedule.
The applicants argued the Board exceeded its jurisdiction by creating the Legacy Appeals stream without formally amending its rules and that the dismissal was procedurally unfair.
The Divisional Court dismissed the application for leave to appeal, finding no reason to doubt the correctness of the Board's decision and no important question of law.
The Court held the Board had jurisdiction to manage its processes and set schedules, and any procedural irregularities in the dismissal motion were cured before the hearing.
