Luis Verastegui

The applicants applied to the City of Toronto to have their 2017 property taxes cancelled, reduced, or refunded due to an inability to pay caused by sickness or extreme poverty.

The Assessment Review Board, acting under delegated authority, reviewed the applicants' household income and expenses.

The Board found that the applicants' monthly income exceeded their expenses and that they were meeting their financial obligations, including property taxes.

Consequently, the applicants failed to demonstrate an inability to pay, and the application was dismissed.

The applicant appealed to the Assessment Review Board to have her 2017 property taxes cancelled due to extreme poverty under section 323(1)(e) of the City of Toronto Act.

The Board found that the applicant's monthly expenses for basic necessities exceeded her household income, which consisted primarily of social assistance and child tax benefits.

The Board concluded the applicant was in a condition of extreme poverty and cancelled the 2017 property taxes in the amount of $3,463.73.

The applicant applied to the City of Toronto for a reduction, cancellation, or refund of her 2017 property taxes, citing 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 household income, expenses, and bank balances.

The Board found that the applicant's household had sufficient funds to meet its monthly obligations, including property taxes, and maintained a bank balance of over $6,000 at the end of 2017.

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

The applicant applied for a cancellation, reduction, or refund of her 2017 property taxes under section 323(1)(e) of the City of Toronto Act, citing an inability to pay due to sickness or extreme poverty.

The Assessment Review Board found that the applicant demonstrated extreme poverty, with monthly expenses significantly exceeding her income.

However, because the applicant contributed $1,593.25 to an RRSP during the taxation year, the Board determined those funds were available to pay taxes.

The Board ordered a partial refund of $702.67, representing the total taxes levied minus the RRSP contribution.

The applicant applied to the City of Toronto to have his 2017 property taxes cancelled, reduced, or refunded due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act.

The Assessment Review Board found that while the applicant lived a modest lifestyle and had mental health challenges, he possessed significant RRSP assets that exceeded his liabilities.

Consequently, the Board determined the applicant failed to demonstrate an inability to pay the property taxes and dismissed the application.

The Applicant applied for a cancellation, reduction, or refund of property taxes for the 2014 taxation year under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

The Assessment Review Board found no evidence of sickness, as no medical reports were provided.

Regarding extreme poverty, the Board noted the Applicant had significant equity in her home, a bank balance, and failed to provide supporting documentation for her claimed expenses.

The Board concluded the Applicant did not meet the high threshold for extreme poverty and dismissed the application.