G. Tanner

The applicants sought a cancellation, reduction, or refund of their property taxes for the 2014 and 2015 taxation years under section 323(1)(h) of the City of Toronto Act, 2006, due to home renovations that prevented normal use of the property.

The applications were filed after the statutory deadlines of February 28, 2015, and February 29, 2016.

The Assessment Review Board dismissed the appeals, finding that it has no inherent or equitable jurisdiction to modify or extend the mandatory statutory filing deadlines.

The Applicant applied for a cancellation, reduction, or refund of her 2014 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness.

While the Assessment Review Board accepted that the Applicant was unable to work due to illness, it found that she had significant financial resources, including equity in the property, investments, and an expected income tax refund, which could have been used to pay the taxes.

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

The applicant appealed to the Assessment Review Board seeking a cancellation, reduction, or refund of his 2014 property taxes, claiming an inability to pay due to extreme poverty under section 323(1)(e) of the City of Toronto Act.

The Board found that the applicant did not meet the threshold for extreme poverty, noting that his wife had taken a nine-month vacation to South Korea, the applicant had substantial equity in his home, and he had not explored secondary means of income or provided sufficient financial information regarding his incorporated business.

The application was dismissed.