L. Verastegui

The applicant appealed to the Assessment Review Board seeking cancellation of her 2015 property taxes due to sickness and extreme poverty under section 323(1)(e) of the City of Toronto Act, 2006.

The applicant is a single mother who provides 24-hour care for her adult son with severe autism, preventing her from seeking employment.

The Board found that the applicant met the criteria for both sickness (due to the stress and demands of caring for her disabled son) and extreme poverty, noting her limited income, lack of assets other than her primary residence, and the undue hardship that would result from forcing her to sell her home.

The Board granted the application and cancelled the property taxes in the amount of $6,785.12 for the 2015 taxation year.

The applicant, an 81-year-old widow sponsored to Canada by her grandson, applied for a cancellation, reduction, or refund of her 2014 and 2015 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 suffered from sickness, it found she failed to demonstrate an inability to pay her property taxes.

The Board noted that the applicant owned her home outright with $280,000 in equity, which she had not attempted to leverage, and that her property taxes had in fact been paid by family members.

The applications were dismissed.

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.

The applicant sought a cancellation, reduction, or refund of his 2013 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's end-stage renal failure satisfied the 'sickness' criterion, it found that he failed to demonstrate an inability to pay his property taxes.

The Board noted that the applicant's household expenses included discretionary spending, such as maintaining two vehicles and high telecommunication costs, which indicated sufficient resources to meet his tax obligations if managed scrupulously.

The application was dismissed.