C.C. v. City of Hamilton, 2022 CanLII 73965

ISSUE DATE: August 11, 2022

FILE NO.: WR 180892

Assessed Person(s): C.C.

Applicant(s): C.C.

Respondent(s): City of Hamilton

Property Location(s): Address Withheld

Municipality(ies): City of Hamilton

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3491856

Taxation Year(s): 2021

Hearing Event No.: 773577

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

APPEARANCES:

Parties

Representative

C.C.

No one appeared

City of Hamilton

Linda Nimako

HEARD: August 9, 2022 by telephone conference call

ADJUDICATOR(S): Margarita Okhovati, Member

DECISION

OVERVIEW

1C.C. (“the Applicant”) filed an application to the City of Hamilton (the City”) to have his 2021 property taxes cancelled, reduced or refunded because he was unable to pay, due either to sickness or extreme poverty, under s. 357(1)(d.1) of the Municipal Act, S.O. 2001 c. 25 ( the “Act”).

2The City has passed a by-law delegating its authority to determine such applications to the Assessment Review Board (the “Board”).

3The Board scheduled a pre-hearing teleconference on June 28, 2022 at 9:30 a.m. that was attended by the Applicant and the City to provide information regarding the application and the hearing to follow, and to confirm what documents are required to support the application.

4On the consent of the parties, it was determined that the full hearing teleconference call would be held on August 9, 2022 at 1:30 p.m.

5After the pre-hearing teleconference, the Board issued a Procedural Order (DM 180042) on July 5, 2022. This outlined the information that was discussed in the pre-hearing teleconference 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 documents by July 25, 2022 and the City to provide any material and response to the Applicant’s documentation by August 2, 2022.

6The 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 2021 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.

7The Applicant failed to file all the necessary documents with the Board and the City prior to the full hearing date.

8On July 6, 2022, the Board sent a Notice of Hearing to the Applicant reminding him the date of the full hearing. In the Notice of Hearing it was indicated in bold letters that “if you do not participate and are not represented at the start of the hearing (1:30 p.m.) the Board may proceed in your absence and may dismiss your appeal(s) and you will not be entitled to any further notice of the proceedings.”

9As mentioned, the hearing was scheduled for 1:30 p.m. By 2:00 p.m. neither the Applicant nor his representative was present.

10The Board sought a submission from the City on the administration of this application, given the Applicant’s absence and his failure to disclose the required documents. The City submitted that the Board had to dismiss this application for the following reasons.

11The City representative stated that on July 25, 2022, she contacted the Applicant and reminded him that the City had not received the required documents for the full hearing. In response, the Applicant stated first that although he received the Notice of Hearing but did not receive the Procedural Order from the Board and was unsure what specific documents he had to supply. The City representative stated that she walked the Applicant through the most important parts of the Procedural Order and suggested that he could pick up a copy of the Procedural Order from the City and seek her assistance in understanding the contents of the Procedural Order. However, the Applicant stated that he could not go to the City for not having a transportation for that whole week. Later, he stated that he would be unable to obtain a copy of the statements of his bank accounts and the mortgage company because he was in the process of completing an application for the Ontario Disability Support Program (“ODSP)” and that both the bank and the mortgage company did not assist him by giving him a copy of the statements. The City representative stated that she never heard from the Applicant again.

Issues for the Hearing

12The issue in this proceeding was whether the application should be dismissed for non-attendance of the Applicant or its representative, and for the undisclosed documents, or if the proceeding should be adjourned.

Result

13The application is dismissed for the following reasons.

ANALYSIS

14Rule 104 of the Board’s Rules of practice and Procedure (“Rules”) states:

Non-Attendance

If a party fails to appear at a hearing event, the Board may proceed with the hearing event, or take any other steps that it deems appropriate.

15Further, Rule 82 states:

Dates Fixed

After the day set in Rule 33 as the start of a proceeding the Board will not alter any timeline set out in the schedule of events, other than in exceptional circumstances.

16Rule 82 is clear in that any adjournment considered by the Board must have regard for any exceptional circumstances leading to the reason for that adjournment. In this case, the Applicant did not attend, and the Board had no evidence or reason for that non-attendance.

17Furthermore, As noted above, the Applicant did not comply with the Procedural Order. He did not file the documentation that would have been necessary to determine that he was unable to pay taxes in 2021 because of sickness or extreme poverty.

CONCLUSION

18There were no reasons before the Board to explain the Applicant’s non-attendance. In the absence of any evidence of exceptional circumstances, as well, for not complying with the Board’s Order regarding the disclosure of the documents, the Board dismisses this application.

ORDER

19The Board orders that the application is dismissed.

"Margarita Okhovati"

MARGARITA OKHOVATI

MEMBER

Assessment Review Board

Website: www.tribunalsontario.ca/arb