Form ARB-COTA5 "City of Toronto Act Application/Appeal - Cancel, Reduce, Refund" - Ontario, Canada

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Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
CITY OF TORONTO ACT APPLICATION/APPEAL - CANCEL, REDUCE, REFUND
Form and Instructions for filing a City of Toronto Act, 2006 application/appeal with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for the City of Toronto Act, 2006 applications/appeals – Cancel, Reduce, Refund only. Do not use this form
to file assessment complaints (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals
and/or complaints under the City of Toronto Act, 2006 or the Municipal Act, 2001. Different forms are available to file the other
applications, appeals and complaints. Issues of tax exemption can only be addressed by the Superior Court of Justice.
Before Filing: Please contact the City for information regarding the tax account and the application/appeal process. The ARB can only
accept applications under sections 323.(1) and 325 where the municipality has passed a by-law that gives the ARB the same authority
as municipal council to decide on City of Toronto Act, 2006 applications. Before filing with the ARB, please ensure that the municipality
has passed such a by-law. Under section 323.(7) it is possible to file an appeal of municipal council's decision with the ARB. It is also
possible to file an appeal under section 323.(8) when council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB cannot
determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized - please refer to the City of Toronto Act, 2006.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
323.(1)(a)
ceased to be liable to be taxed at the rate at which it
was taxed due to a change in property class
(b)
became vacant or excess land
(c)
became exempt
(d)(i)
razed by fire, demolition or otherwise
File by February 28 of the year after the year for which the application is being
(d)(ii)
damaged by fire, demolition or otherwise
made.
(f)
mobile unit removed
(g)
gross or manifest error in the taxes levied that is
clerical or factual in nature
(h)
repairs or renovations preventing normal use for at
least 3 months.
323.(7)
Appeal a decision that the municipal council made
File within 35 days after council makes its decision.
on your application under section 323.(1).
323.(8)
Municipality failed to make its decision about your
File by October 21 of the year after the year for which the application was made, if
application under section 323.(1).
council fails to make its decision by September 30 of the year after the year for
which the application was made.
323.(15)
Appeal a decision that the municipal council made
on a 357.(13) application by Treasurer to restore
File within 35 days after council makes its decision.
taxes previously amended under section 323.(1)(d).
325
Gross or manifest error in the preparation of the
File between March 1 and December 31 for one or both of the two years
assessment roll. (See 325.(5) for filing restrictions.)
preceding the year in which the application is made or not until at least 61 days
after the return of the roll if the time for the return of the roll is extended.
Note: Filing for the two taxation years is considered
one application with one filing fee.
326.(6)
Appeal a decision that the municipal council made
on a section 326.(1) application by Treasurer to
File within 35 days after council makes its decision.
increase taxes.
Each taxation year is considered a separate application/appeal. A separate form must be submitted to the ARB for each taxation year,
except as noted above under section 325.
ARB-COTA5 – June 2021
Page 1 of 3
Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
CITY OF TORONTO ACT APPLICATION/APPEAL - CANCEL, REDUCE, REFUND
Form and Instructions for filing a City of Toronto Act, 2006 application/appeal with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for the City of Toronto Act, 2006 applications/appeals – Cancel, Reduce, Refund only. Do not use this form
to file assessment complaints (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals
and/or complaints under the City of Toronto Act, 2006 or the Municipal Act, 2001. Different forms are available to file the other
applications, appeals and complaints. Issues of tax exemption can only be addressed by the Superior Court of Justice.
Before Filing: Please contact the City for information regarding the tax account and the application/appeal process. The ARB can only
accept applications under sections 323.(1) and 325 where the municipality has passed a by-law that gives the ARB the same authority
as municipal council to decide on City of Toronto Act, 2006 applications. Before filing with the ARB, please ensure that the municipality
has passed such a by-law. Under section 323.(7) it is possible to file an appeal of municipal council's decision with the ARB. It is also
possible to file an appeal under section 323.(8) when council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB cannot
determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized - please refer to the City of Toronto Act, 2006.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
323.(1)(a)
ceased to be liable to be taxed at the rate at which it
was taxed due to a change in property class
(b)
became vacant or excess land
(c)
became exempt
(d)(i)
razed by fire, demolition or otherwise
File by February 28 of the year after the year for which the application is being
(d)(ii)
damaged by fire, demolition or otherwise
made.
(f)
mobile unit removed
(g)
gross or manifest error in the taxes levied that is
clerical or factual in nature
(h)
repairs or renovations preventing normal use for at
least 3 months.
323.(7)
Appeal a decision that the municipal council made
File within 35 days after council makes its decision.
on your application under section 323.(1).
323.(8)
Municipality failed to make its decision about your
File by October 21 of the year after the year for which the application was made, if
application under section 323.(1).
council fails to make its decision by September 30 of the year after the year for
which the application was made.
323.(15)
Appeal a decision that the municipal council made
on a 357.(13) application by Treasurer to restore
File within 35 days after council makes its decision.
taxes previously amended under section 323.(1)(d).
325
Gross or manifest error in the preparation of the
File between March 1 and December 31 for one or both of the two years
assessment roll. (See 325.(5) for filing restrictions.)
preceding the year in which the application is made or not until at least 61 days
after the return of the roll if the time for the return of the roll is extended.
Note: Filing for the two taxation years is considered
one application with one filing fee.
326.(6)
Appeal a decision that the municipal council made
on a section 326.(1) application by Treasurer to
File within 35 days after council makes its decision.
increase taxes.
Each taxation year is considered a separate application/appeal. A separate form must be submitted to the ARB for each taxation year,
except as noted above under section 325.
ARB-COTA5 – June 2021
Page 1 of 3
Instructions for filing a City of Toronto Act, 2006 application/appeal
with the Assessment Review Board
Part 1: Property Information
Please refer to your municipal property tax bill or property assessment notice when completing this section.
Roll Number:
The roll number is a 19-digit number assigned to each property. Please ensure that this number is
accurately recorded on each page of the application/appeal form.
Street Address and
Property Description:
Enter the address of the property for which you are filing a City of Toronto Act application/appeal.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including
hearings, notices and other public information materials.
Part 2: Application/Appeal Information
Application/Appeal
Reason:
Check the appropriate box to indicate the section number of your application/appeal. Check only one box.
Please note that the application/appeal section numbers listed on page 1 of the form continue on page 2. An
application can be made under section 325 for multiple taxation years.
Continue moving to the right along the same row to complete the application/appeal.
Taxation Year:
Write in the taxation year(s) that are the subject of your application(s)/appeal.
Supporting Documents: Supporting documents are required by the Assessment Review Board to determine if your City of Toronto
Act, 2006 appeal has been filed within legislated deadlines. Check the appropriate box to indicate you have
attached a copy of the supporting document to the appeal form.
If you do not have a copy of your supporting document, do not wait to file the appeal. Filing deadlines are
established by legislation and cannot be waived. If you do not submit the required document with your
appeal, the ARB will send you an Acknowledgement Letter requesting a copy of the required document.
Filing Deadline:
This is the last day a City of Toronto Act, 2006 application/appeal can be filed with the Assessment Review
Board. Filing deadlines are established by legislation and cannot be waived. Filing deadlines are not
the same for all section numbers. It is important that you file your City of Toronto Act, 2006
application/appeal by the deadline indicated for the section number. It will not be accepted after the
deadline has passed.
Part 3: Applicant/Appellant Information
Representative:
Check the appropriate box to indicate if you have a representative to act on your behalf with regard to this
application/appeal. If you have a representative, please complete Parts 3 and 4 of the form.
Owner:
Check the appropriate box to indicate if you are the owner of the property.
Contact Information:
Provide your contact information including name, address and telephone number(s).
Please note: You must notify the Assessment Review Board in writing of any change of address or telephone number.
Personal information requested on this form is collected in accordance under the various sections of the City of Toronto
Act, 2006. All of the information related to the appeal including your Name and Contact information will be shared with the
public and used for the purposes of the ARB business and the resolution of the appeals. Information about the ARB can be
found at
www.tribunalsontario.ca/arb/
Part 4: Representative Authorization
If you have chosen someone to act on your behalf, please provide their name, address, telephone number, fax number and e-mail address.
You will need to sign this section and provide your representative with a copy of the form. If you provided a letter or another form of written
authorization for your representative, please make sure the representative checked the box in this section confirming he or she received
your written authorization.
ARB-COTA5 – June 2021
Page 2 of 3
Part 5: How to File an Application/Appeal
You can file your application/appeal in a number of ways. Please choose only ONE of the following filing options:
Mail it to:
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Email it to:
arb.registrar@ontario.ca
(Do NOT include credit card information)
Please file only ONCE. If you are unsure that your filing attempt was successful and resubmit, please mark any other submissions
COPY to avoid duplicate charges.
You will receive an Acknowledgement Letter by mail once your application/appeal has been received by the ARB, followed by a Notice
of Hearing once your hearing has been scheduled.
Please note: Once you have filed your City of Toronto Act, 2006 application/appeal, any additional correspondence with the ARB
should be copied to all parties.
Part 6: Required Filing Fee
If you are mailing your City of Toronto Act, 2006 application/appeal, fill in the amount of the total fee submitted in the
space provided. To pay by certified cheque or money order, you must send your appeal first by email and you will then receive
an acknowledgement of the fee amount you must pay. Certified Cheques and money orders must be made payable to the
Minister of Finance. Write the roll number on the front of the cheque or money order. Please do not mail cash. Please note
that if a financial institution returns your cheque, an administration fee of $35 will apply.
If you are emailing this City of Toronto Act, 2006 application/appeal, the Board will be in touch to set up payment.
Please do not send full credit card information requested by email as the Board will not accept.
The filing fee is non-refundable. You will receive an Acknowledgement Letter in the mail once your application/appeal has been
received, followed by a Notice of Hearing when your hearing has been scheduled.
The information you fill in under Required Filing Fee is confidential. It will only be used to process your application/appeal
and will not be placed on file.
For further information visit us online at www.tribunalsontario.ca/arb/.
How to Prepare for Your Hearing Event
1.
Gather the information you require to support your case, including:
Your initial application to the municipal council and any decision of the municipal council (if you are appealing a decision
of municipal council);
Your property tax bill;
Any factual information, including documents that you require to support your case.
2.
Contact the municipality to discuss your case.
3.
Consider how you will present your case to the Board.
Decide which documents you will provide to the Board at the hearing.
Bring photocopies to the hearing of any documents you would like the Board to consider in support of your case. We
suggest three copies of each document: one for the Board, one for the municipality, and one for you.
Decide whether you will require any witnesses other than yourself to give evidence at the hearing.
Contact your witnesses once you receive the Notice of Hearing to inform them of the hearing date, time and location.
If necessary, you can obtain a Summons to Witness from the Board’s Registrar.
Consider whether there is any need for parties to exchange documents prior to the hearing.
Request from the municipality copies of any documents they will be relying on to support their position.
Prior to the hearing, consider providing the municipality with copies of the documents that you will be relying on at the
hearing.
At this point, please remove the instructions (pages 1, 2 & 3) from the following application/appeal form
and keep the information on how to prepare for your hearing event.
ARB-COTA5 – June 2021
Page 3 of 3
CITY OF TORONTO ACT APPLICATION/APPEAL – CANCEL, REDUCE, REFUND
Application/appeal #
Tribunals Ontario
Receipt #
Assessment Review Board, 15 Grosvenor Street, Ground Floor,
Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
Date Stamp
Please note: This form is for City of Toronto Act, 2006 applications/appeals – Cancel, Reduce,
Refund only. Do not use this form to file assessment complaints (sections 33, 34 or 40 of the
Assessment Act). Do not use this form for any other applications, appeals and/or complaints under
the City of Toronto Act, 2006 or the Municipal Act, 2001. Different forms are available to file the other
applications, appeals and complaints. Issues of tax exemption can only be addressed by the
Superior Court of Justice.
Before Filing: Please contact the City for information regarding the tax account and the
application/appeal process. The Assessment Review Board (ARB) can only accept applications under
section 323.(1) and 325 where the City has passed a by-law that gives the ARB the same authority as
For office use only
municipal council to decide on City of Toronto Act, 2006 applications. Before filing with the ARB,
please ensure that the municipality has passed such a by-law. Under section 323.(7) it is possible to file an appeal of municipal
council's decision with the ARB. It is also possible to file an appeal under section 323.(8) when council fails to make a decision about
your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
:
Filing Deadline
Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the type
of application or appeal you are making. Please see Part 2 for the filing deadline.
Important: Please attach to this appeal a copy of the supporting document requested in Part 2. The ARB cannot determine if your
appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
Each taxation year is considered a separate application/appeal. A separate form must be submitted to the ARB for each taxation year except as noted below on 325.
Part 1: Property Information (Please print clearly)
Roll number:
*PLEASE copy this roll number in the space provided at the top of every page of this form*
Street address: ____________________________________________________________________________________________
: City of Toronto
Municipality
Please choose preferred language:
English
French
Part 2: Application/Appeal
Information:
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S)
YOU MUST ATTACH TO THIS
SECTION NUMBER FOR
YOU ARE
FILING DEADLINE
APPEAL FORM
APPEALING
YOUR APPLICATION/APPEAL
File between March 1 and December
Application: section 325
31 for one or both of the two years
Overcharge caused by a gross or manifest
_____________
preceding the year the application is
error in the preparation of the assessment roll.
None
made or not until at least 61 days after
the return of the roll if the time for the
(See 325.(5) for filing restrictions.)
return of the roll is extended.
____________
Note: Filing for the two taxation years is
considered one application with one filing fee.
The municipality has passed a by-law
delegating these applications to the ARB.
If not, apply to the City of Toronto instead.
OR
Continue to the next page for additional application and appeal choices.
ARB-COTA5 – June 2021
Roll Number:
Part 2: Application/Appeal Information – Continued
Section 323 – STEP 1
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING
SECTION NUMBER FOR YOUR
YOU ARE
DOCUMENT(S) YOU MUST
FILING DEADLINE
APPLICATION/APPEAL
APPEALING
ATTACH TO THIS APPEAL
FORM
File by February 28 of the year after the year for
Application: section 323.(1)
_____________
None
which the application is being made.
The municipality has passed a by-law
delegating these applications to the ARB.
If not, apply to the municipality instead.
OR
Attach a copy of the decision
you received from the
File within 35 days after council makes its decision.
Appeal: section 323.(7)
municipality.
Appeal a decision that the municipal
_____________
council made on your application under
I have attached a copy.
section 323.(1).
OR
Attach a copy of the
_____________
File by October 21 of the year after the year for
application you made to the
Appeal: section 323.(8)
which the application was made, if council fails to
municipality
Municipality failed to make its decision on
make its decision by September 30 of the year after
your tax application under section 323.(1).
the year for which the application was made.
I have attached a copy.
AND
Section 323 – STEP 2
PLEASE CHECK ONLY ONE REASON FOR YOUR APPLICATION/APPEAL
(a) ceased to be liable to be taxed at the rate
(d)(ii) damaged by fire, demolition, or otherwise
at which it was taxed due to a change in property class
(b) became vacant or excess land
(f) mobile unit removed
(c) became exempt
(g) gross or manifest error in the taxes levied that is clerical or factual in
nature
(d)(i) razed by fire, demolition, or otherwise
(h) repairs or renovations preventing normal
use for at least 3 months
OR
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S)
FILING DEADLINE
SECTION NUMBER FOR YOUR APPEAL
YOU ARE
YOU MUST ATTACH TO THIS
APPEALING
APPEAL FORM
Attach a copy of the decision you
File within 35 days after council makes
Appeal: section 323.(15)
received from the municipality.
its decision.
Appeal a decision the municipal council made
_____________
on a Treasurer’s application under 323.(13) to
I have attached a copy.
restore taxes previously amended under
section 323.(1)(d).
OR
Attach a copy of the decision you
File within 35 days after council makes
Appeal: section 326.(6)
_____________
received from the municipality.
its decision.
Appeal a decision the municipal council made
on a Treasurer’s application to increase your
I have attached a copy.
taxes under section 326.(1).
ARB-COTA5 – June 2021
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