Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

September 4, 2024

FILE NO.:

WR 186702

Assessed Person(s):

V.F.J.; S.J.

Applicant(s):

S.J.

Respondent(s):

City of Toronto

Property Location(s):

Address Withheld

Municipality(ies):

City of Toronto

Roll Number(s):

Roll number Withheld

Appeal Number(s):

3523328

Taxation Year(s):

2023

Hearing Event No.:

784586

Legislative Authority:

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

APPEARANCES:

Parties

Counsel/Representative

S.J.

No one appeared

City of Toronto

Barry Henaut

HEARD:

August 30, 2024, by video conference

ADJUDICATOR(S):

Margarita Okhovati, Member

DECISION

OVERVIEW

1S.J. (“the Applicant”) filed an application to the City of Toronto (the “City”) to have her 2023 property taxes cancelled, reduced or refunded because she was unable to pay, due either to 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”).

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 telephone conference call on June 19, 2024, at 9:30 a.m. The Applicant did not call in at the specified time. After the City contacted her as to why she did not call in, she stated that she was waiting for the Board to contact her. However, with the assistance of the City representative, the Applicant attended the hearing at 10:00 a.m. The purpose of the pre-hearing was to inform the Applicant and the City regarding the application and the full hearing to follow, and to confirm what documents were required to support the application.

4On consent of the parties, it was determined that the full hearing video conference would be held on August 30, 2024, at 1:30 p.m.

5After the June 19, 2024 pre-hearing telephone conference, the Board issued a Procedural Order (DM 186496) on June 21, 2024. This outlined the information that was discussed in the pre-hearing telephone conference 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 August 16, 2024, and the City to provide any material and response to the Applicant’s documentation by August 23, 2024.

6The Procedural Order clearly indicated that the Applicant bears the burden of proof to show that she was unable to pay the property taxes in the 2023 taxation year. It further emphasized that failure to provide the required documentation set out in the Order may result in a dismissal of the application.

7Soon after sending the Procedural Order, the Board sent a Notice of Hearing to the Applicant reminding her of 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.”

8As stated above, the hearing was scheduled for 1:30 p.m. By 1:45 p.m. neither the Applicant nor her representative were present.

9The Board sought a submission from the City on the administration of this application, given the Applicant’s absence and her failure to disclose the required documents. The City submitted that the Board had to dismiss this application for the following reasons.

10The City representative stated that on two occasions, he contacted the Applicant reminding her regarding the disclosure of the documents but received no response until one day before the hearing date, on August 29 at 3:15 p.m., the Applicant called the City and informed that she had managed to pay the 2023 property taxes and that she was not going to proceed with the hearing or pursue further with the appeal.

11It is to be noted that the Board confirmed that the Applicant never communicated with the Board prior to the full hearing date.

Issues for the Hearing

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

Result

13The application is dismissed.

ANALYSIS

14As noted above, the Applicant did not comply with the Procedural Order. She did not file the documentation that would have been necessary to determine that she was unable to pay taxes in 2023 because of sickness or extreme poverty.

CONCLUSION

15Based on the information received from the City regarding the Applicant’s non-attendance and not complying with the Board’s Order regarding the disclosure of the documents, the Board dismisses this application.

ORDER

16The Board orders that the application is dismissed.

"Margarita Okhovati"

MARGARITA OKHOVATI

MEMBER

Assessment Review Board

Website: www.tribunalsontario.ca/arb