J. Boyczuk

The appellant sought to appeal an interlocutory procedural order of the Ontario Land Tribunal regarding an expropriation compensation claim.

The Divisional Court issued a notice under Rule 2.1.01 of the Rules of Civil Procedure, raising concerns about its jurisdiction to hear an appeal from an interlocutory tribunal order.

Applying established case law, the court confirmed that absent clear statutory language, there is no right of appeal from an interlocutory tribunal decision under either the Ontario Land Tribunal Act or the Expropriations Act.

The appeal was dismissed as frivolous, vexatious, and an abuse of process because it was doomed to fail for lack of jurisdiction.

The applicants sought judicial review of the respondent's alleged decision to allow coyote hunting contests to proceed without written authorization, contrary to the Fish and Wildlife Conservation Act.

The Divisional Court dismissed the application, finding that the respondent did not authorize the contests.

Instead, the contests proceeded without authorization, and the respondent's Enforcement Branch exercised its prosecutorial discretion not to lay charges.

The court held that this discretionary decision is immune from judicial review absent bad faith or abuse of process, which were not alleged.

The applicant filed an application to have its 2019 property taxes cancelled, reduced, or refunded due to sickness or extreme poverty.

A pre-hearing event was scheduled, but the applicant failed to attend.

The Assessment Review Board found no evidence of exceptional circumstances to justify an adjournment and dismissed the application for non-attendance pursuant to Rule 104 of its Rules of Practice and Procedure.

The applicant applied for a refund of her 2018 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to extreme poverty.

The Assessment Review Board reviewed her financial evidence, which showed she owned a mortgage-free condominium valued at $413,000 and had over $21,000 in cash and savings.

Applying the established test, the Board found that the applicant had not exhausted all available financial resources and possessed the ability to pay her property taxes.

The application was dismissed.

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

The Assessment Review Board found that the applicant demonstrated extreme poverty, with monthly expenses significantly exceeding her income.

However, because the applicant contributed $1,593.25 to an RRSP during the taxation year, the Board determined those funds were available to pay taxes.

The Board ordered a partial refund of $702.67, representing the total taxes levied minus the RRSP contribution.

The applicant sought a cancellation, reduction, or refund of her 2017 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Board accepted that the applicant and her son experienced sickness, it found that the applicant had the ability to pay her taxes.

The Board noted the substantial equity in the applicant's home, her ability to pay her monthly mortgage, and the employment of her adult daughter during the taxation year in question.

The application was dismissed.

The applicant sought a refund of property taxes for the 2015 taxation year, claiming an inability to pay due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

While the Board accepted the applicant's testimony regarding his sickness, it found that he and his spouse held significant equity in two properties, exceeding $900,000.

The Board concluded that the applicant had not demonstrated extreme poverty and had the ability to pay the property taxes.

The application was dismissed.

The applicant appealed to the Assessment Review Board seeking cancellation of her 2015 property taxes due to sickness and extreme poverty under section 323(1)(e) of the City of Toronto Act, 2006.

The applicant is a single mother who provides 24-hour care for her adult son with severe autism, preventing her from seeking employment.

The Board found that the applicant met the criteria for both sickness (due to the stress and demands of caring for her disabled son) and extreme poverty, noting her limited income, lack of assets other than her primary residence, and the undue hardship that would result from forcing her to sell her home.

The Board granted the application and cancelled the property taxes in the amount of $6,785.12 for the 2015 taxation year.