Laura Nyman

The Applicant applied to the City of Toronto to have his 2023 property taxes cancelled, reduced, or refunded under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness or extreme poverty.

The Assessment Review Board dismissed the application, finding that the Applicant failed to provide sufficient documentary evidence of his income and expenses to demonstrate an inability to pay the taxes levied in 2023.

The applicant filed an application to the City of Toronto for a cancellation, reduction, or refund of property taxes due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

The applicant failed to respond to communications from the Board and the City, and did not attend the scheduled pre-hearing conference.

In the absence of any evidence of exceptional circumstances explaining the non-attendance, the Assessment Review Board dismissed the application pursuant to Rule 104 of its Rules of Practice and Procedure.

The Applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2022 property taxes due to extreme poverty or sickness.

The Assessment Review Board found that the Applicant had $1,695.56 available after reasonable living expenses, which should have been applied to her $2,243.36 tax bill.

The Board determined the Applicant was unable to pay the remaining $547.80 due to extreme poverty caused by COVID-19 business disruptions, and reduced her 2022 property taxes by that amount.

The applicant, a municipal contractor, sought judicial review of a decision by the City's Fair Wage Office finding that it violated the Fair Wage Policy by failing to pay a worker the minimum hourly rate for a 'welder'.

The applicant argued it was denied procedural fairness and that the decision was unreasonable because the worker performed unskilled 'stud welding' rather than skilled journeyman welding.

The Divisional Court dismissed the application, finding no procedural unfairness as the applicant was given fair notice and multiple opportunities to respond.

The court also held the decision was reasonable, as the applicable Sewer and Watermain schedule did not distinguish between certified and uncertified welders, and the worker spent 90% of his time performing a form of welding.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of his 2022 property taxes, claiming 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 financial records and found that his monthly income exceeded his disclosed expenses, leaving over $13,000 available after property taxes were paid.

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