The applicant sought a reduction of his 2024 property taxes under the City of Toronto Act, 2006, claiming an inability to pay due to extreme poverty.
While the Assessment Review Board found the applicant's monthly income was low enough to constitute extreme poverty, it determined he was not unable to pay his property taxes.
The applicant possessed significant assets, including over $100,000 in a Tax Free Savings Account, which could be utilized to mitigate his property tax obligations.
The application was dismissed.