The applicant applied for a refund of her 2018 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to extreme poverty.
The Assessment Review Board reviewed her financial evidence, which showed she owned a mortgage-free condominium valued at $413,000 and had over $21,000 in cash and savings.
Applying the established test, the Board found that the applicant had not exhausted all available financial resources and possessed the ability to pay her property taxes.
The application was dismissed.
