R. M. v. City of Mississauga, 2021 CanLII 19609

Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: March 08, 2021

FILE NO.: WR 168849

Assessed Person(s): R. M.

Appellant(s): R. M.

Respondent(s): City of Mississauga

Property Location(s): Address withheld

Municipality(ies): City of Mississauga

Roll Number(s): Roll number withheld

Appeal Number(s): 3412448

Taxation Year(s): 2019

Hearing Event No. 739574

Legislative Authority: Section 357(1)(d.1) of the Municipal Act, S.O. 2001, c. 25

APPEARANCES:

Parties

Representative

R.M.

Self-represented

City of Mississauga

Deanna Simoes

HEARD: March 3, 2021 in writing

ADJUDICATOR(S): Subuola Awoleri, Member

DECISION

OVERVIEW

1R.M. (the “Applicant”) filed an application to the City of Mississauga (the “City”) to have his 2019 property taxes reduced, cancelled or refunded because he was unable to pay these taxes due to either sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act, S.O. 2001, c.25 (the “Act”). The City passed a by-law delegating its authority to determine such applications to the Assessment Review Board (the “Board”).

ISSUE

2The Board must determine if all or part of the Applicant’s 2019 property taxes should be cancelled, reduced or refunded as a result of the Applicant’s inability to pay due to sickness or extreme poverty. In order to make this determination, the Board must determine:

a) if the Applicant was unable to pay all or part of his property taxes;

b) if the Board finds that he was unable to pay all or part of his property taxes, the Board must determine if the inability to pay was due to either sickness or extreme poverty.

Result

3The Board finds that the Applicant did not provide sufficient financial documentation for the Board to make a determination on whether all or part of the Applicant’s 2019 property taxes should be cancelled, reduced or refunded as a result of the Applicant’s inability to pay due to sickness or extreme poverty.

4The Applicant’s Application for the 2019 taxation year is dismissed, due to the Applicant’s failure to comply with the Board’s Procedural Order.

Procedural Order

5On August 18, 2020, a pre-hearing telephone conference was held to provide the Applicant with information about the hearing and the documents that are required to support the Application.

6The Board issued a Procedural Order (DM 165745) on August 24, 2020. This outlined the information that was discussed at the pre-hearing and confirmed the required documents the Applicant needed to serve the City and file with the Board to support the Application. The Applicant was to serve and file the required documentation by September 21, 2020 and the City to provide any material and response to the Applicant’s documentation by October 5, 2020.

7The Procedural Order clearly indicated that the Applicant bears the burden of proof to show that he was unable to pay his property taxes in the 2019 taxation year. It further emphasized that failure to provide the required documentation set out in the Order may result to a dismissal of the Application.

8On consent of the parties, it was determined that the full hearing telephone conference call would be held on October 5, 2020 at 9:30 am.

Adjournments

9On October 5, 2020, the hearing of this Application was adjourned due to exceptional circumstances. Sean Doyle, an Assessment Review Officer with the City advised the Board that due to the emergence of COVID-19, the City devised a non-contact method for applicants to serve their disclosure by dropping it in the City’s drop off box. He added that the Applicant may have misunderstood the procedure as the Applicant indicated that he was unwilling to drop off his original disclosure. The Board adjourned the hearing due to the Applicant’s misunderstanding of the City’s protocol and further reiterated the importance of the Applicant providing the required disclosure to support the Application.

10The hearing of the 2019 taxation year Application was reconvened on November 19, 2020 but was further adjourned as the Applicant advised the Board that he cannot speak English fluently, but can read English. Therefore, at the request of the Applicant and the consent of the City, the Board adjourned the hearing and re-scheduled it to be heard in writing.

ANALYSIS

11The Applicant bears the burden of proof to demonstrate that he was unable to pay his property taxes due to sickness or extreme poverty.

12In making a determination on the Applicant’s ability to pay his property taxes the Board has to review the Applicant’s financial documentation in the 2019 taxation year, which includes but not limited to: evidence of income from all sources, evidence of monthly expenses and evidence of all assets and liabilities.

13In R.Q. v. Mississauga (City), [2020] O.A.R.B.D. No. 219, the Board dismissed the Applicants’ application to cancel, reduce or refund property taxes for failure to comply with the interim decision that was issued after the pre-hearing telephone conference, for failure to file the required financial documentation as provided in the interim decision and for failure to appear at the hearing.

14In this Application, the City provided an Affidavit sworn by Deanna Simoes, the Supervisor for Assessment Review and Analysis. Ms. Simoes stated that the Applicant, has only served the following financial documentation:

i. A letter dated October 19, 2020 addressed to Sean Doyle;

ii. A Canada Pension Plan T4A- 2019;

iii. A Notice of Assessment for 2019, and;

iv. An Old Age Security T4A for 2019.

These documents were also filed with the Board.

15The Board finds that the Applicant has not complied with the Procedural Order by failing to provide sufficient financial documentation for the Board to make a determination on whether he was unable to pay all or part of his property taxes in the 2019 taxation year.

ORDER

16The Application filed by the Applicant to cancel, reduce or refund his property taxes for the 2019 taxation year, as a result of the Applicant’s inability to pay due to sickness or extreme poverty is dismissed.