Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: September 23, 2021

FILE NO.: WR 173892

Assessed Person(s): M.G.

Applicant(s): M.G.

Respondent(s): City of Toronto

Property Location(s): Address Withheld

Municipality(ies): City of Toronto

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3434277

Taxation Year(s): 2020

Hearing Event No.: 752164

Legislative Authority: Section 323(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A

APPEARANCES:

Parties

Representative

M.G.

Self-represented

City of Toronto

Graham Thomson and Selena Mynttinen

HEARD: September 14, 2021 by telephone conference call

ADJUDICATOR(S): Margarita Okhovati, Member

DECISION

OVERVIEW

1This is a written decision of the oral decision rendered on September 14, 2021, requested by the Applicant.

Background

2M.G. (the “Applicant”) filed an application to the City of Toronto (the “City”) to have her 2020 property taxes reduced, cancelled or refunded because she was unable to pay due to either sickness or extreme poverty under s. 323 (1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11 Sched. A. (the “Act”), The City passed a by-law delegating its authority to determine such applications to the Assessment Review Board (the “Board”).

Issue

3The Board must determine if all or part of the Applicant’s 2020 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 her property taxes;

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

Result

4The 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 2020 property taxes should be cancelled, reduced or refunded as a result of the Applicant’s inability to pay due to sickness or extreme poverty.

5The Applicant’s application for the 2020 taxation year is dismissed, due to the Applicant’s failure to comply with the Board’s Procedural Order.

Procedural Order

6On April 20, 2021, a pre-hearing conference was held to provide the Applicant with information about the full hearing and the documents that are required to support the application.

7The Board issued a Procedural Order (DM 170192) on April 23, 2021. 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 June 21, 2021 and the City to provide any material and response to the Applicant’s documentation by July 5, 2021.

8The Procedural Order clearly indicated that the Applicant bears the burden of proof to show that she was unable to pay her property taxes in the 2020 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.

9On consent of the parties, it was determined that the full hearing telephone conference call would be held on July 27, 2021, at 1:30 p.m.

Adjournments

10On July 23, 2021, the Applicant approached the Board and requested an adjournment of the hearing based on medical reasons. She stated that she needed more time to prepare and file the necessary documents for the full hearing. The Applicant suggested August 26, 2021 to file the documents and September 14, 2021, at 1:30 p.m. for the full hearing. The Board granted the adjournment.

PRELIMINARY MATTERS

11On September 14, the Applicant called in at 1:40 p.m. by filing only the following 5 documents half an hour before the hearing time of 1:30 p.m., none of which is relevant to the required documents of the Applicant’s 2020 Taxation year.

I. A Notice of Assessment for 2019 taxation year.

II. A Statement of Ontario Disability Support Program (“ODSP”) for the Month of August 2021 only.

III. A Mortgage Renewal Agreement dated April 8, 2020.

IV. A Registered Retirement Savings Plan (“RRSP”) Statement for 2019.

V. A page of TD Canada Trust Checking Account Statement as of August 3, 2021.

12The Applicant was questioned why she did not submit the required documents for the full hearing. The Applicant stated that she did not feel well and that she wanted another extension in order to file all the documents. Counsel for the City asked the Applicant what had changed in her life since last April, which made her unable to prepare the required documents. The Applicant’s explanation was the noise on the street because of construction.

ANALYSIS

13The Applicant bears the burden of proof to demonstrate that she was unable to pay her property taxes due to sickness of extreme poverty.

14In making a determination on the Applicant’s ability to pay her property taxes, the Board has to review the Applicant’s financial documentation in the 2020 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.

15In R.Q. v. Mississauga (City), [2020] O.A.R.B.D. No. 219, the Board dismissed the Applicants’ application to cancel, reduce or refund of property taxes for failure to file the documentation that would have been necessary to determine that they were unable to pay taxes in 2019 because of sickness or extreme poverty.

16In this application, the Board finds that the Applicant has not complied with the Procedural Order by August 26, 2021, as suggested by the Applicant. She failed to provide the necessary documents to the Board to make a determination on whether she was unable to pay all or part of her property taxes in the 2020 taxation year.

17Furthermore, the Applicant was unable to explain why she did not comply with the Board’s Rules of Practice and Procedure (“Rules”) having had ample opportunity to do so. The Board finds that there is no prospect for preparing the documents should the Board granted another extension to the Applicant.

ORDER

18The application filed by the Applicant to cancel, reduce or refund her property taxes for the 2020 taxation year, as a result of the Applicant’s inability to pay due to sickness or extreme poverty is dismissed.