Form ARB-COTA6 "City of Toronto Act, 2006 Application/Appeal - Limits on Traditional Municipal Taxes" - Ontario, Canada

ADVERTISEMENT
ADVERTISEMENT

Download Form ARB-COTA6 "City of Toronto Act, 2006 Application/Appeal - Limits on Traditional Municipal Taxes" - Ontario, Canada

Download PDF

Fill PDF online

Rate (4.7 / 5) 18 votes
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, 2006 APPLICATION/APPEAL -
LIMITS ON TRADITIONAL MUNICIPAL TAXES
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 City of Toronto Act, 2006 applications/appeals—Limits on Traditional Municipal Taxes 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. For City of Toronto
contact information please check the blue pages in your telephone directory or visit the website of the Assessment Review Board
(ARB): www.tribunalsontario.ca/arb/. The ARB can only accept applications under section 297 where the City has passed a by-law that
gives the ARB the same authority as a 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 297*, it is possible to file an appeal with the ARB when the
council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25 for each appeal. Your application 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 for the full text.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
297
Overcharge caused by a gross or manifest error.
File by February 28 of the year after the year for which the application is
being made.
297*
Appeal a decision that the municipal council made on your
File within 35 days after the council makes its decision.
application under section 297.
File by October 21 of the year after the year for which the application
297*
Municipality failed to make its decision on your application under
was made, if the council fails to make its decision by September 30 of
section 297.
the year after the year for which the application was made.
300*
Appeal a decision that the municipal council made on a
File within 35 days after the council makes its decision.
section 300 application by the city treasurer to increase your
taxes.
*The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be
submitted to the ARB for each taxation year.
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.
Role 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 appeal form.
Street Address
and Property Description:
Enter the municipal address of the property for which you are filing a City of Toronto Act, 2006
application/appeal.
ARB-COTA6 – 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, 2006 APPLICATION/APPEAL -
LIMITS ON TRADITIONAL MUNICIPAL TAXES
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 City of Toronto Act, 2006 applications/appeals—Limits on Traditional Municipal Taxes 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. For City of Toronto
contact information please check the blue pages in your telephone directory or visit the website of the Assessment Review Board
(ARB): www.tribunalsontario.ca/arb/. The ARB can only accept applications under section 297 where the City has passed a by-law that
gives the ARB the same authority as a 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 297*, it is possible to file an appeal with the ARB when the
council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25 for each appeal. Your application 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 for the full text.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
297
Overcharge caused by a gross or manifest error.
File by February 28 of the year after the year for which the application is
being made.
297*
Appeal a decision that the municipal council made on your
File within 35 days after the council makes its decision.
application under section 297.
File by October 21 of the year after the year for which the application
297*
Municipality failed to make its decision on your application under
was made, if the council fails to make its decision by September 30 of
section 297.
the year after the year for which the application was made.
300*
Appeal a decision that the municipal council made on a
File within 35 days after the council makes its decision.
section 300 application by the city treasurer to increase your
taxes.
*The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be
submitted to the ARB for each taxation year.
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.
Role 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 appeal form.
Street Address
and Property Description:
Enter the municipal address of the property for which you are filing a City of Toronto Act, 2006
application/appeal.
ARB-COTA6 – June 2021
Page 1 of 3
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 reason for your application/appeal. Check only one box.
Continue moving to the right along the same row to complete the application/appeal.
Taxation Year:
Write in the taxation year that is the subject of your application/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 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.
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 your application/appeal 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.
ARB-COTA6 – June 2021
Page 2 of 3
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 administrative fee of $35 will apply.
If you are emailing this City of Toronto Act, 2006 application, 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
the 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 prepare for your hearing event
ARB-COTA6 – June 2021
Page 3 of 3
CITY OF TORONTO ACT APPLICATION/APPEAL – LIMITS ON TRADITIONAL MUNICIPAL
Application/Appeal #:
TAXES
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—Limits on Traditional Municipal Taxes 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 section 297 where the City has passed a by-law that gives the ARB the same
authority as a 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 297*, it is possible to file an appeal with the ARB
when the council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25 for each appeal. Your application will not be accepted without the required filing fee.
For office use only
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 your 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.
*The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be submitted to the
ARB for each taxation year.
Part 1: Property Information (Please print clearly)
Role
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:
Preferred Language:
English
French
Part 2: Application/Appeal Information
These descriptions are summarized—please refer to the City of Toronto Act, 2006 for the full text.
TAX YEAR
SUPPORTING DOCUMENTS YOU
FILING DEADLINE
PLEASE CHECK ONLY ONE REASON FOR YOUR
YOU ARE
MUST ATTACH TO THIS
APPLICATION/APPEAL
APPEALING
APPLICATION/APPEAL FORM
Application: section 297
Overcharge caused by a gross or manifest error.
File by February 28 of the year after the
year for which the application is being
The municipality has passed a by-law delegating
___________
None
made.
these applications to the ARB. If not, apply to the
municipality instead.
OR
Appeal: section 297*
Attach a copy of the decision you
Appeal a decision that the municipal council made on
___________
received from the municipality.
File within 35 days after the council makes
your application under section 297.
its decision.
I have attached a copy.
OR
Appeal: section 297*
Attach a copy of the application you
File by October 21 of the year after the
Municipal council failed to make its decision on your
made to the municipality.
year for which the application was made, if
application under section 297.
___________
the council fails to make its decision by
I have attached a copy.
September 30 of the year after the year for
which the application was made.
OR
Appeal: section 300*
Attach a copy of the decision you
received from the municipality.
File within 35 days after the council makes
Appeal a decision that the municipal council made on
___________
its decision.
a section 300 application by the city treasurer to
I have attached a copy.
increase your taxes.
ARB-COTA6 – June 2021
Page 1 of 3
Role Number:
Part 3: Applicant/Appellant Information
Do you have a representative?
Yes
No
If yes, complete Parts 3 & 4.
Are you the owner of the property?
Yes
No
Last name: ______________________________________ First Name: ______________________________________________
Company name (if applicable): _____________________________________________________________________________
Mailing address: ____________________________________________________________________________________________
Street address
Apt./Suite/Unit #
City
_____________________________________________________________________________________________
Province
Country (if not Canada)
Postal code
Business/other telephone #: _____________________ Home telephone #: _____________________________
Fax #: _________________________________________ E-mail address: _________________________________________
Applicant/Appellant signature: _______________________________________________________________
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 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
I hereby authorize the named company and/or individual to represent me:
Company name: __________________________________________________________________________________________
Last name: ______________________________________ First name: ______________________________________________
Mailing address: ____________________________________________________________________________________________
Street address
Apt./Suite/Unit #
City
_____________________________________________________________________________________________
Province
Country (if not Canada)
Postal code
Telephone #: ____________________________________ Fax #: ________________________________________
E-mail address:____________________________________________________________________________________
Applicant/Appellant signature: _______________________________________________________________
Note: Representatives who are not legal counsel MUST confirm that they have written authorization by checking the box below.
I certify that I have written authorization from the applicant/appellant to act as a representative with respect to this
application/appeal on his or her behalf and I understand that I may be asked to produce this authorization at any time.
Note: Anyone in Ontario providing legal services requires a licence, unless the group or individual is not captured by the Law Society Act or is exempt by
a Law Society by-law. By-law 4 exempts persons who are not in the business of providing legal services and occasionally provide assistance to a friend
or relative for no fee. For information on licensing, please refer to the Law Society of Ontario’s website
www.lso.ca
or call 416-947-3315 or
1-800-668-7380.
ARB-COTA6 – June 2021
Page 2 of 3
Page of 6