Executive Summary:

Background:

An application under Section 357(1) of the Ontario Municipal Act, 2001 (the Act) to City Council may be made by any person and may be made at any time during the year in respect of which the application is made and until the last day of February in the following year for the cancellation, reduction or refund of taxes. Reasons for making application include but are not limited to:

The Act indicates that City Council is required to render a decision in respect of all applications by September 30 of the year following the year in respect of which the application is made. If no decision is made or the applicant disagrees with the decision rendered, the applicant has the right to appeal to the Assessment Review Board.

On April 22, 2020, an application under Section 357 (1) for the 2020 taxation year was received by Administration for the property located at 33 Riverside Dr. E, regularly