H.A. v. City of Mississauga, 2024 CanLII 5467

Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: January 22, 2024

FILE NO.: WR 185693

Assessed Person(s): H.A.; A.M.S.

Applicant(s): H.A.

Respondent(s): City of Mississauga

Property Location(s): Address Withheld

Municipality(ies): City of Mississauga

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3518221

Taxation Year(s): 2022

Hearing Event No.: 782702

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

APPEARANCES:

Parties

Representative

H.A.

Self-represented

City of Mississauga

Sean Doyle and Simran Grewal

HEARD: January 11, 2024 by telephone conference call

ADJUDICATOR(S): Subuola Awoleri, Member

DECISION

OVERVIEW

1H.A. (the "Applicant") filed an application to the City of Mississauga (the "City") to have his 2022 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").

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

Background

3On September 11, 2023, a pre-hearing telephone conference was held in this application. The purpose of this pre-hearing event was to provide the Applicant with information about the full hearing and the documentation the Applicant was required to file with the Board prior to the full hearing, to enable the Board to make a determination on the application.

4At the September 11, 2023 pre-hearing telephone conference, the full hearing of the application was scheduled for October 30, 2023 at 1:30 pm. Following the pre-hearing, a Procedural Order (DM 185045) dated September 13, 2023 was issued by the Board.

5The Procedural Order included details of the required documentation the Applicant was mandated to deliver to the City by October 10, 2023 and the City to file electronically this documentation with the Board on behalf of the Applicant by October 11, 2023.

6The Applicant only filed a completed financial statement form provided to him by the City and his 2022 Canada Revenue Notice of Assessment on October 20, 2023, 10 days past the deadline for filing his required documentation.

7On October 26, 2023, the Applicant requested an adjournment of the October 30, 2023 hearing, to file an accommodation request to change the hearing format from an electronic hearing by telephone conference to an in-person hearing.

8The Applicant filed an accommodation request with the Board on November 14, 2023. The City consented to the adjournment request, however, the City filed written submissions objecting to an in-person hearing, arguing that the Applicant did not sufficiently outline a procedural fairness need or concern to change the hearing format. In addition, the City argued that the Applicant had not established how an electronic hearing would cause significant prejudice. The hearing of the application was adjourned to January 11, 2024 at 1:30 pm to allow the Board to make a determination on the accommodation request.

9On November 27, 2023, the Board denied the Applicant’s accommodation request for an in-person hearing, deciding that:

The applicant has not provided sufficient reasoning as to how proceeding with a telephone conference would raise fairness concerns, nor did the applicant outline a specific accommodation request as indicated on the form.

10Consequently, the scheduled hearing of January 11, 2024, was to proceed by telephone conference call.

11On December 19, 2023, Sean Doyle, the City’s representative sent an email to the Applicant, attaching the Board’s Procedural Order, advising the Applicant about the requirements for the hearing and further asking the Applicant to contact him if he required assistance in submitting the required documentation. There was no response from the Applicant.

Issues for the Hearing

12The issue to be determined is if the Applicant’s 2022 property taxes should be cancelled, reduced or refunded as a result of the Applicant’s inability to pay due to sickness or extreme poverty. This requires the Board to determine:

a. if the Applicant was unable to pay his property taxes;

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

c. if the Board determines that he was unable to pay due to sickness or extreme poverty, the Board must then decide on the amount of the property taxes levied in 2022 to be cancelled, reduced or refunded.

Result

13The Board finds that the Applicant did not comply with the Procedural Order issued by the Board on September 13, 2023, by not providing sufficient documentation for the Board to make a determination in this application.

14The Applicant’s application for the 2022 taxation year is dismissed pursuant to Rule 24(e) of the Board’s Rules of Practice and Procedure (the "Rules") due to the Applicant’s failure to comply with the Board’s Procedural Order, since there was insufficient evidence to prove any inability to pay the property taxes.

Preliminary Matter

15At the commencement of the hearing, the Applicant advised the Board that he was recording the hearing. The City objected to the hearing being recorded. The Applicant submitted that he had a right under the law to record the hearing, even though he did not cite the law.

16The Board determined that pursuant to Rule 91 of the Board’s Rules, the Applicant cannot record the hearing, without making a request in writing to the Board in advance of the hearing.

17The Applicant complied with the Board’s ruling by confirming that he would not record the hearing.

ANALYSIS

18In this application, the Applicant bears the onus to prove that in the 2022 taxation year, he was unable to pay all or part of his property taxes due to sickness or extreme poverty.

19A determination by the Board of the Applicant’s ability to pay his property taxes requires a contextual analysis of the Applicant’s income and expenses and an examination of all financial resources available to him in 2022. This includes but not limited to the evidence of the Applicant’s income from all sources, evidence of monthly expenses, assets and liabilities. All this information is often deduced from the Applicant’s monthly bank account statements, monthly credit card statements, statements of assets and investments, etc.

20The Applicant only served and filed his 2022 Canada Revenue Notice of Assessment and a completed financial statement form provided to him by the City, without any corroborating documents to verify the figures in the form. The Board finds that these two documents are insufficient for the Board to make a determination in this application.

21The Applicant submitted that he was before the Board in 2020, requesting for the same relief and it was illegal for the City to make copies of his documentation. He further submitted that he was advised by a lawyer that it is illegal to provide his bank account statement as it is contrary to the Freedom of Information and Protection of Privacy Act. The Applicant did not cite any section of this legislation, neither did he make submissions in this regard.

22The Applicant acknowledged that he may have received the Procedural Order issued by the Board, but he was not certain. The Board notes that Mr. Doyle sent an email to the Applicant attaching the Board’s Procedural Order, and further advising the Applicant to contact him if he required assistance with submitting the required documentation mandated by the Board in the Procedural Order.

23In the Procedural Order issued by the Board, paragraph 3 provides:

Applicants are responsible for proving to the Assessment Review Board (the "Board") that they were unable to pay taxes because of sickness or extreme poverty at the hearing. Any failure to obtain and serve the documentation set out in paragraph 6 below may result in the dismissal of the application at the next hearing.

24The City submitted that it does not oppose a dismissal of the application.

25Prior decisions of the Board have dismissed applications for the applicant’s failure to comply with the Board’s procedural order by not providing the required documentation to make a determination in their application. In R.Q. v Mississauga (City), 2020 CanLII 103486 (ON ARB) the Board dismissed the applicants application for reasons that included lack of sufficient documentation. In paragraph 13 the Board determined that:

… the Applicants did not comply with the Interim Decision. They did not 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. ….

26Furthermore in W.B. v St. Catharines (City), 2023 CanLII 116927 (ON ARB) at paras. 15 and 16 the Board dismissed the applicant’s application for failure to comply with the Board’s procedural order by not providing the necessary documentation required to make a determination in the application and the Board’s Rules.

27The Board finds that the Applicant has failed to comply with the Procedural Order issued by the Board on September 13, 2023. Pursuant to Rule 24(e) of the Board’s Rules, which provides that the Board can dismiss a proceeding without holding a hearing, this application is dismissed for failure to comply with the Procedural Order, by not providing the necessary documentation required to make a determination in this application. The Applicant was granted enough time to provide the required documentation. In addition, an adjournment of this hearing would not be beneficial, as the Applicant explicitly stated that he would not provide his bank account statements for review by the Board.

ORDER

28The Board orders that the application filed by the Applicant for reduction, cancellation or refund of the 2022 property taxes due to sickness or extreme poverty is dismissed.