Form ARB-COTA7 "City of Toronto Act Application - by Treasurer" - 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 – BY
TREASURER
Form and Instructions for filing a City of Toronto Act, 2006 application with the Assessment Review
Board.
Please note: This form is for City of Toronto Act, 2006 applications - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections 300, 323.(4) and 326.(1) where
the City of Toronto 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.
Required Filing Fee: $25.00 for each appeal. The 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 being made.
Important: Please attach to this application a copy of the supporting document requested in Part 2 of the application form.
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 REASON
FILING DEADLINE
300
To increase taxes under Part XII Limits on Traditional
Apply by December 31 of the year after the year for which the application
Municipal Taxes: undercharge in calculating taxes by reason
is being made.
of a gross or manifest error.
323.(4)
To decrease taxes under Part XIII Collection of Traditional
Apply by April 30 of the year after the year for which the application is
Municipal Taxes under 323.(1)(f) or (g) only:
being made, if no application is made by a person by February 28 of the
year after the year for which the application is being made.
(f) removal of a mobile unit during the year or during the
preceding year after the return of the assessment roll.
(g) gross or manifest error that is clerical or factual.
326.(1)
To increase taxes under Part XIII Collection of Traditional
Apply by December 31 of the year after the year for which the application
Municipal Taxes: undercharge in calculating taxes by reason
is being made.
of a gross or manifest error.
Each taxation year is considered a separate application. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a City of Toronto Act, 2006 application with the Assessment Review Board
Part 1: Property Information
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 form.
Street Address and
Property Description:
Enter the address of the property for which you are filing a Ci ty of Toronto Act, 2006 application.
Check the appropriate box indicating the language preference for receiving ARB services,
Preferred Language:
ARB-COTA7 – June 2021
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Page
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 – BY
TREASURER
Form and Instructions for filing a City of Toronto Act, 2006 application with the Assessment Review
Board.
Please note: This form is for City of Toronto Act, 2006 applications - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections 300, 323.(4) and 326.(1) where
the City of Toronto 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.
Required Filing Fee: $25.00 for each appeal. The 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 being made.
Important: Please attach to this application a copy of the supporting document requested in Part 2 of the application form.
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 REASON
FILING DEADLINE
300
To increase taxes under Part XII Limits on Traditional
Apply by December 31 of the year after the year for which the application
Municipal Taxes: undercharge in calculating taxes by reason
is being made.
of a gross or manifest error.
323.(4)
To decrease taxes under Part XIII Collection of Traditional
Apply by April 30 of the year after the year for which the application is
Municipal Taxes under 323.(1)(f) or (g) only:
being made, if no application is made by a person by February 28 of the
year after the year for which the application is being made.
(f) removal of a mobile unit during the year or during the
preceding year after the return of the assessment roll.
(g) gross or manifest error that is clerical or factual.
326.(1)
To increase taxes under Part XIII Collection of Traditional
Apply by December 31 of the year after the year for which the application
Municipal Taxes: undercharge in calculating taxes by reason
is being made.
of a gross or manifest error.
Each taxation year is considered a separate application. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a City of Toronto Act, 2006 application with the Assessment Review Board
Part 1: Property Information
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 form.
Street Address and
Property Description:
Enter the address of the property for which you are filing a Ci ty of Toronto Act, 2006 application.
Check the appropriate box indicating the language preference for receiving ARB services,
Preferred Language:
ARB-COTA7 – June 2021
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Page
including hearings, notices and other public information materials.
Part 2: Application Information
Application Reason:
Check the appropriate box to indicate the reason for the application. Check only one box.
Continue moving to the right along the same row to complete the application.
Taxation Year:
Write in the taxation year that is the subject of the application.
Supporting Documents: Supporting documents are required by the Assessment Review Board to process City of Toronto Act, 2006
applications. To avoid delays in processing applications, please attach to this application a copy of the
document requested.
If you are filing a City of Toronto Act, 2006 application under section 323.(4) please provide any
notice/communication sent to any persons regarding the municipality’s proposed cancellation, reduction or
refund.
IMPORTANT: The Board no longer accepts 323.(4) applications filed in a list format. A completed application
form must be filed for each roll number and taxation year.
.
Filing Deadline:
This is the last day a City of Toronto Act, 2006 application 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 the City of Toronto Act, 2006 application by the
deadline indicated for the section number. It will not be accepted after the deadline has passed.
Part 3: Municipal Contact Information
Check the appropriate box to indicate if there is a representative to act on the City’s behalf with regard to
Representative:
this application. If there is a representative, please complete Parts 3 and 4 of the form.
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 the municipality’s behalf, please provide their name, address, telephone number, fax number
and e-mail address. You will need to sign this section and provide the representative with a copy of the form. If you provided a letter or
another form of written authorization for the 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
You can file the application 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 once the application has been received by the ARB, followed by a Notice of
Hearing once the hearing has been scheduled.
Please note: Once you have filed this City of Toronto Act, 2006 application, any additional correspondence with the ARB should be
copied to all parties.
ARB-COTA7 – June 2021
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Page
Part 6: Required Filing Fee
Please note: If you are filing a City of Toronto Act, 2006 application under section 323.(4) the Board no longer accepts
these types of applications filed in a list format. A completed application form must be filed for each roll number and taxation
year accompanied by the required filing fee of $25.00 per application.
If you are mailing this City of Toronto Act, 2006 application 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 the cheque, an administration 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 once the application has been received, followed
by a Notice of Hearing when the hearing has been scheduled.
The information you fill in under Required Filing Fee is confidential. It will only be used to process the application and will
not be placed on file.
For further information, please visit our website at www.tribunalsontario.ca/arb.
At this point, please remove the instructions (pages 1, 2 & 3) from the following application form.
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Page
CITY OF TORONTO ACT APPLICATION – BY TREASURER
Application #
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 - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections
300, 323.(4) and 326.(1) 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.
For office use only
Required Filing Fee: $25.00 for each appeal. The 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 being made. Please see Part 2 for the filing deadline.
Important: Please attach to this application a copy of the supporting document requested in Part 2.
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. A separate form must be submitted to the ARB for each taxation year.
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 Information
These descriptions are summarized – please refer to the City of Toronto Act, 2006.
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S) YOU MUST
FILING DEADLINE
REASON FOR THE APPLICATION
ATTACH TO THIS APPLICATION FORM
Apply by December 31 of the year after
Application: section 300
the year for which the application is
being made.
To increase taxes under Part XII
Limits on Traditional Municipal
Taxes: undercharge in calculating
None
taxes by reason of a gross or
manifest error.
The municipality has passed a
by-law delegating these applications
to the ARB. If not, apply to the
municipality instead
OR
Continue to next page for additional application choices.
ARB-COTA7 – June 2021
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PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S) YOU MUST
FILING DEADLINE
REASON FOR THE APPLICATION
ATTACH TO THIS APPLICATION FORM
Application: section 323.(4)
Specify proposed decision. Check one only:
Apply by April 30 of the year after the
year for which the application is being
To decrease taxes under Part XIII
made, if no application is made by a
Cancel
Reduce
Refund
Collection of Traditional Municipal
person by February 28 of the year after
Taxes under 323(1)(f) or (g) only:
the year for which the application is
Specify amount of proposed cancellation,
being made.
reduction or refund:
323(1)(f) removal of a mobile
unit during the year or during the
$
preceding year after the return of the
assessment roll.
I have attached any notice/communication
OR
sent to any person regarding this proposed
cancellation, reduction or refund.
323(1)(g) gross or manifest
error that is clerical or factual
The municipality has passed a
by-law delegating these applications
to the ARB. If not, apply to the
municipality instead
OR
Application: section 326.(1)
Apply by December 31 of the year after
the year for which the application is
To increase taxes under Part XIII
being made.
Collection of Traditional Municipal
Taxes: undercharge in calculating
taxes by reason of a gross or
None
manifest error.
The municipality has passed a
by-law delegating these applications
to the ARB. If not, apply to the
municipality instead
Part 3: Municipal Contact Information
Do you have a representative?
Yes
No
If yes, complete Parts 3 & 4.
City of Toronto
Municipality:
Last name:
First name:
Professional title:
Mailing address:
Street Address
City
Province
Country (if not Canada)
Postal Code
Telephone #:
Fax #:
E-mail address:
Applicant 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 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/
ARB-COTA7 – June 2021
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