Jennifer Kelly Amelia Boyczuk

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 applied for a refund of his 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, citing sickness and extreme poverty.

While the Board accepted that the applicant was sick, it found he was not in extreme poverty.

The applicant had a net worth of over $500,000, significant savings, and substantial discretionary expenses, and had already paid his 2016 property taxes in full without incurring debt.

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.

The applicant, a temporary seasonal employee, alleged discrimination in employment on the basis of disability.

He claimed his manager refused to sign a Ministry of the Environment form required for a drinking water operator certificate because of a previous workplace injury.

The Tribunal found that the manager refused to sign the form because the applicant had not accumulated the required hours of operating experience and the form contained inaccurate information.

The Tribunal concluded there was no evidence that the applicant's injury was a factor in the manager's decision and dismissed the application.