Tribunals Ontario

Assessment Review Board

Issue Date: July 16, 2025 File No.: WR 188542 Assessed Person(s): N.I. Appellant(s): N.I. Respondent(s): City of Mississauga Property Location(s): Address Withheld Municipality(ies): City of Mississauga Roll Number(s): Roll Number Withheld Appeal Number(s): 3531289 Taxation Year(s): 2024 Hearing Event No.: 788096

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

Appearances:

Parties	Counsel/Representative
N.I.	Self-represented
City of Mississauga	Sean Doyle

Heard: June 27, 2025 by video conference

Adjudicator(s): Carly Stringer, Vice-Chair

DECISION

OVERVIEW

The Application

1N.I. (the "Applicant") filed an application with the City of Mississauga (the "City") pursuant to s. 357(1)(d.1) of the Municipal Act, 2001, S.O. 2001, c. 25 (the "Act") to have their property taxes for 2024 taxation year cancelled, reduced, or refunded because they were unable to pay because of sickness or extreme poverty. The application was heard by the Assessment Review Board (the "Board") on June 27, 2025.

2The City has passed a by-law delegating its authority to determine such applications to the Board. The City appeared at the hearing and asked the Board to deny the application.

3The Board notes that the Applicant's son attended the hearing to assist with submissions and translation.

Issues for the Hearing

4At issue in this proceeding is whether the Applicant's 2024 property taxes should be cancelled, reduced, or refunded because they were unable to pay because of sickness or extreme poverty.

Result

5The Board finds that the Applicant failed to demonstrate they were unable to pay their 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 they were unable to pay because of sickness or extreme poverty?

Applicable Law

6Section 357(1)(d.1) of the Municipal Act states:

357.(1) Upon application to the treasurer of a local municipality made in accordance with this section, the local municipality may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made if,

(d.1) the applicant is unable to pay taxes because of sickness or extreme poverty;

Evidence and Submissions

7The Applicant asked the Board to refund their taxes because they were unable to pay due to sickness and extreme poverty.

8The Applicant provided evidence that they are unable to work as an 83 year old suffering from multiple health conditions such as diabetes, blood pressure, cholesterol, and heart issues.

9The Applicant provided a tax summary from their accountant reflecting that their 2024 net income was approximately $23,535, derived from old age security, Canada Pension Plan payments, social assistance and federal supplements. When asked by the City's representative during cross-examination, the Applicant confirmed that they received several payments from family members in 2024 that were not reflected in their stated net income of $23,535. While the Applicant was unable to completely account for monies received from family members, they confirmed that they received at least one $7,000 payment from a cousin in Egypt. Further, the Applicant disclosed in cross-examination that they received a settlement of over $37,000 in February 2024, related to a slip and fall accident. The Applicant confirmed that their adult son who has a disability resides with them. The Applicant provided a tax summary from their accountant reflecting that the son claimed $15,840 in net income for 2024, derived from the Ontario Disability Support Program. Finally, the Applicant testified that they co-own an apartment in Egypt with their children. The Applicant did not provide evidence relating to the value of this apartment.

10With respect to debts and liabilities, the Applicant confirmed that they owe approximately $220,000 to $230,000 on the mortgage. The Applicant confirmed that they have a credit card but did not provide the Board with statements or other supporting documents relating to credit card debts. With respect to annual household expenses, the Applicant testified that they are paying just over $3,000 monthly for mortgage payments, cell phone, internet, home phone, groceries, medication, gas, car expenses and clothing. Finally, the Applicant testified that they purchased plane tickets to Egypt in the amount of $2,362 in November 2024.

11The City provided evidence that it levied $4,487.11 in property taxes in 2024. The Applicant paid $3,964.11 and the City applied a senior's rebate of $523.00.

12The City testified that the current value reflected on the assessment of the Applicant's property is $448,000. The City testified that there were insufficient sales on the same street as the Applicant's property, except for one sale at $900,000.

13The City took the position that the Board should dismiss the application because the Applicant did not establish that they were unable to pay taxes due to sickness or extreme poverty. According to the City, the evidence shows the Applicant had additional income that was not accounted for, specifically the slip and fall settlement of $37,000; and that the Applicant took no steps to realize on the equity in the property.

Findings

14Based on the evidence provided, the Board finds:

a. The Applicant's net income in 2024 was at least roughly $60,000, reflecting both the amount on their tax summary of over $23,000 and the roughly $37,000 received as part of a legal settlement. This does not even reflect the loans and/or payments that the Applicant received from family, which were largely unaccounted for by the Applicant.

b. The Applicant incurred roughly $3,067 in monthly basic living expenses, which translates to approximately $36,800 annually.

c. Taking the Applicant's net income of at least $60,000 less $36,800 in annual basic living expenses results in a balance of $23,200, which the Board finds was more than sufficient to cover taxes owing to the City of Mississauga in 2024.

d. The Applicant also incurred a sizable discretionary expense of $2,362 for a trip to Egypt. These are funds that could have been used to defray a portion of the Applicant's tax obligations.

e. The Board has insufficient evidence regarding the value at which the Applicant's property would transact on the market, however if the Board takes into consideration the assessed value of the property of $448,000 and the Applicant owing roughly $230,000 on the mortgage, there is likely over $200,000 in equity in the property. The Applicant bears the burden of proof in this application and has not satisfied the Board that they were unable to borrow against the equity in the property.

f. Although there is insufficient evidence to quantify equity in the property that the Applicant owns in Egypt, the burden of proof rests with the Applicant who failed to provide evidence regarding the value of this asset.

15In accordance with these findings, the Board finds that the Applicant has failed to demonstrate that they were unable to pay the property taxes levied in 2024.

CONCLUSION

16The Board finds that the Applicant has failed to demonstrate that they were unable to pay the property taxes levied in 2024 because of sickness or extreme poverty.

ORDER

17The Board orders that this application is dismissed.