I.A. v. City of Toronto, 2025 CanLII 68149

Tribunals Ontario Tribunaux décisionnels Ontario Assessment Review Board Commission de révision de l’évaluation foncière

ISSUE DATE: July 08, 2025

FILE NO.: WR 188494

Assessed Person(s): I.A.

Appellant(s): I.A.

Respondent(s): City of Toronto

Property Location(s): Address Withheld

Municipality(ies): City of Toronto

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3529483

Taxation Year(s): 2024

Hearing Event No.: 788114

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

APPEARANCES:

Parties	Counsel/Representative
I.A.	Self-represented
City of Toronto	Barry Henaut

HEARD: June 26, 2025 by video conference

ADJUDICATOR(S): Carly Stringer, Vice-Chair

DECISION

OVERVIEW

1I.A. (the “Applicant”) filed an application with the City of Toronto (the “City”) pursuant to s. 323(1) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A (the “Act”) to have her property taxes for the 2024 taxation year cancelled, reduced or refunded because she was unable to pay because of sickness or extreme poverty.

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

Issues for the Hearing

3At issue in this proceeding is whether the Applicant’s 2024 property taxes should be cancelled, reduced, or refunded because she was unable to pay because of sickness or extreme poverty.

Result

4The Board finds that the Applicant failed to demonstrate she was unable to pay her 2024 property taxes because of sickness or extreme poverty. The application is dismissed.

ANALYSIS

Issue – Should the Applicant’s 2024 property taxes be cancelled, reduced, or refunded because she was unable to pay due to sickness or extreme poverty?

Evidence and Submissions

5The Applicant asked the Board to refund any property taxes she has paid for the 2024 taxation year and cancel the balance owing because she is unable to pay her taxes due to sickness and extreme poverty.

6The Applicant provided evidence that she was unable to work for some of 2024 due to stress, anxiety, fibromyalgia, and extreme pain. The Applicant provided evidence that her 2024 net income was approximately $27,430. She earned this income from a combination of employment, Ontario Works, employment insurance, and other government benefits. The Applicant further testified that she received approximately $14,000 in loans and gifts from family and friends in 2024. The Applicant confirmed that her adult daughter resides with her. The Applicant’s daughter’s Notice of Assessment from the Canada Revenue Agency showed that she claimed $42,817 in net income for 2024.

7The Applicant also provided evidence that she owed $214,751.10 on her mortgage as of December 31, 2024. With respect to annual household expenses, she testified that she and her daughter are paying roughly $40,900 for condo fees, utilities, cell phone, internet, groceries, gas and car expenses, transit, interest and payments on loans, meals, insurance, and clothing. She confirmed that she and her daughter incur roughly $4,200 in annual expenses for gym memberships, pets, and recreation/vacation, at her doctor’s urging to manage her stress and anxiety. Finally, the Applicant provided evidence regarding debts: she owes over $12,000 to the Canada Revenue Agency, $214,751.10 on her mortgage as of December 31, 2024, $5,500 for her husband’s funeral costs, and $1,200 on credit cards. According to the Applicant, her adult daughter owes $55,000 for education loans, $1,000 on credit cards, and $4,181 for personal loans.

8The City provided evidence that it levied $2,145.87 in property taxes in 2024. The Applicant paid $1,359.36, while the City transferred $348.33 onto the balance from previous overpayments. According to the City, the Applicant has a net balance of $438.18 excluding interest and fees.

9The City provided evidence regarding the sales of condo units in the Applicant’s building to provide a sense of the market value of the Applicant’s condo. According to the City, a condo with the same total floor area and year built sold in December 2024 for $641,500. The City also pointed to an undated RBC Home Value Estimator that estimated the Applicant’s property value at $625,700.

10The City took the position that the Board should dismiss the application because the Applicant has not established she was unable to pay her taxes due to sickness or extreme poverty. According to the City, the evidence shows that the Applicant had enough resources to prioritize paying her municipal taxes.

Findings on Issue 1

11Based on the evidence provided, the Board finds:

a. that the Applicant and her adult daughter earned a combined income of $70,247 in 2024 (even excluding the $14,000 in gifts and loans received from friends and family);

b. that the Applicant and her adult daughter incurred $40,900 in basic living expenses and $4,200 in expenses to manage the Applicant’s stress and anxiety;

c. This results in over $25,147 remaining, which is more than sufficient to cover the $2,145.87 in taxes levied by the City for 2024.

d. The City has also satisfied the Board that the Applicant’s property would transact on the market for roughly $640,000. Since the Applicant owes roughly $214,000 on her mortgage, there is over $400,000 in equity in the Applicant’s property. The Applicant has not satisfied the Board that she was unable to borrow against the equity in the home.

12Based on these findings, the Board finds that the Applicant has failed to demonstrate she was unable to pay the property taxes levied in 2024.

CONCLUSION

13The Board finds that the Applicant has failed to demonstrate that she was unable to pay the property taxes levied in 2024 because of sickness or extreme poverty.

ORDER

14The Board orders that this application is dismissed.