Update:

June 22, 2020
Effective July 1, 2020, fees for filing appeals will increase. Please see the news release for more information.

Fee Chart


If choosing to pay fees by cheque or money order, please be sure to make them payable to the Minister of Finance. Please write the roll number on the front of the cheque or money order.

Note: The ARB sets fees independently from MPAC and are based on Property Code and not Tax Classification. Having a tax classification determined to be Residential by MPAC (RTC/RTQ = RC) does not guarantee the filing fee of Residential, Farm or Managed Forest properties.


Municipal Act, 2001 Appeals


City of Toronto Act, 2006 Appeals


Review of a Board Decision


Footnotes to Fee Schedule

  1. A separate fee is charged for each appeal regardless of the fact that several appeals for a particular roll number are consolidated and heard together.
  2. Multi-residential properties include more than seven self-contained units or vacant land that is zoned for multi-residential development.
  3. If several applications or appeals were heard together and one Board decision was issued in respect of these matters, only one fee will be charged to review the decision.
  4. ARB fees are not determined by MPACs property classification. According to the Assessment Review Board Act, 8.1 the ARB has the authority to set the fees for the appeals.

* Used by the Board to distinguish between an application and an appeal that are legislated by the same section number.