G. Thomson

The applicants sought a cancellation, reduction, or refund of their 2017 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, claiming an inability to pay due to sickness or extreme poverty.

The Assessment Review Board found that while sickness was established, the applicants failed to prove an inability to pay.

The evidence demonstrated sufficient income and equity to cover their expenses, including the property taxes, which had already been paid in full.

The application was dismissed.

The applicant applied for 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 Assessment Review Board accepted that the applicant was sick, it found that she had the financial ability to pay her property taxes.

The Board noted her equity in the property, her receipt of a second mortgage, and her discretionary expenses.

The application was dismissed.