Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: May 26, 2025
Assessed Person(s): J.P.K.
Applicant(s): J.K.
Respondent(s): City of Toronto
Property Location(s): Address Withheld
Municipality(ies): City of Toronto
Roll Number(s): Roll Number Withheld
Application Number(s): 3509870
Taxation Year(s): 2023
Hearing Event No.: 786969
Legislative Authority: Section 323(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A
Parties
Counsel/Representative
J.K.
Self-represented
City of Toronto
Laura Nyman
HEARD: April 25, 2025 in writing
ADJUDICATOR(S): Dan Weagant, Member
DECISION
OVERVIEW
1Section 323, subsection (1) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A (“Act”) permits the City of Toronto (“City”) to cancel, reduce or refund all or part of the taxes levied on a property in a given taxation year, for a list of reasons.
2J.K. (the “Applicant”) filed an application with the City to have his 2023 property taxes cancelled, reduced or refunded because he was unable to pay, due to either sickness or extreme poverty, as provided for in subsection (1)(e) of the Act.
3The City has passed a by-law, delegating its authority to determine such applications to the Assessment Review Board (“Board”) under s. 323(11) of the Act.
Issues for the Hearing
4At issue in this proceeding is whether the Applicant’s 2023 property taxes should be cancelled, reduced or refunded because of his inability to pay, due to sickness or extreme poverty. This requires the Board to determine:
if the Applicant was unable to pay his 2023 property taxes;
if the Board determines he was unable to pay his property taxes, the Board must then determine if the reason he was unable to pay was either sickness or extreme poverty; and
if the Board determines he was unable to pay due to sickness or extreme poverty, the Board must then decide the amount of the property taxes levied in 2023 to be cancelled, reduced or refunded.
Result
5The Board finds that the Applicant has failed to demonstrate that he was unable to pay the property taxes levied in 2023. The application is dismissed.
ANALYSIS
Issue 1 – Was the Applicant able to pay his property taxes in 2023?
6The Applicant submitted the following documents in support of the application:
a “Payment Explanation Statement” issued by Service Canada, dated September 14, 2024, showing that 12 Canada Pension Plan Disability payments were made to the Applicant in 2023 with the amounts redacted;
a copy of the Board’s Procedural Order pertaining to this application dated February 5, 2025;
an undated monthly Expenses and Income Statement indicating total income of $2,094.77 and total expenses of $4,360.17;
a letter dated March 13, 2025 indicating a condominium corporation had a lien against the Subject Property in the amount of $2,554.99, together with an ‘Owner Statement’ indicating activity from February 28, 2025 through March 13, 2025, presumably on the Applicant’s account with all dollar figures redacted; and
a single monthly payment statement from an insurance company indicating a net payment in August 2023 of $2,094.77, net of income tax withheld.
7The City submitted that the application should be dismissed, because:
the Applicant has not produced sufficient documentation in support of the application;
the Applicant has not established that he was unable to pay the taxes levied in 2023;
the only relevant, unredacted document produced by the Applicant is the monthly payment statement of Long-Term disability payments;
the Applicant has failed to produce adequate documentation in support of the application as ordered by the Board’s Procedural Order, dated March 18, 2025 and that this Procedural Order clearly states that a failure to produce the documentation listed therein may result in a dismissal of the application; and
the 2023 property taxes levied, in the amount of $3,218.10 were paid as of September 1, 2023; indicating that the Applicant was able to pay the property taxes levied in 2023.
Findings on Issue 1
8The Board must first determine if the Applicant was able to pay his property taxes, based on the evidence available. In order to make a finding on the Applicant’s ability or inability to pay the taxes levied in 2023, the Board requires a clear accounting of the Applicant’s income and expenses.
9The only document that speaks to ongoing expenses is an undated spreadsheet submitted by the Applicant, indicating a monthly total exceeding $4,000. There are no other documents in evidence adduced by the Applicant to corroborate the expense amounts. The only evidence of expenses is that of the City, where it indicated the 2023 taxes levied were paid in full by September 2023.
10That same spreadsheet indicates a monthly income of $2,094.77. The income amount is supported by the Applicant with a single monthly statement from the insurance company that administers the Applicant’s long term disability benefits.
11The Applicant’s statement from Service Canada indicates monthly payments under the Canada Pension Plan disability program, but the amounts are redacted. There is no explanation from the Applicant as to why these amounts were not included in the monthly income included in the spreadsheet he submitted.
12The evidence of a lien registered against the subject property dated in 2025 is not relevant to the 2023 property taxes and the issues before the Board in this case.
13The documentary evidence adduced by the Applicant does not meet the requirements of the Procedural Order dated March 18, 2025, nor does it provide evidence of the Applicant’s inability to pay the taxes levied in 2023.
14The Board finds therefore, that the Applicant has failed to demonstrate that he was unable to pay the property taxes levied in 2023. The Board also finds that there is no reason to determine the reason for any inability to pay.
ORDER
15The application is dismissed.
"Dan Weagant"
DAN WEAGANT
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb