November 27, 2024
Tribunals Ontario has modernized its website to provide a more intuitive, user-friendly online experience for users. For more information, see our operational update and Quick User Guide .
November 18, 2024
Effective November 17, 2024, applicants making electronic payments using debit and credit cards to the Assessment Review Board will see the new WORLDLINE logo instead of TD Canada Trust (TD) logo on the payment webpage.
For more information, please read the operational update.
Fee Chart
Note: The Assessment Review Board (ARB) sets fees independently from the Municipal Property Assessment Corporation (MPAC) and are based on Property Code and not Tax Classification. Having a tax classification determined to be Residential by the MPAC (RTC/RTQ = RC) does not guarantee the filing fee of Residential, Farm or Managed Forest properties.
ARB Fee Chart
| Section | Description | New Fee Effective July 1, 2020 |
|---|---|---|
| 32, 33, 34, 39.1 (11), 40 | Residential, Farm or Managed Forest Properties Receive a $10 discount when you e-File |
$132.50 per roll number |
| 32, 33, 34, 39.1 (11), 40 | Commercial, Industrial, Multi-Residential Properties and Other Properties Receive a $10 discount when you e-File |
$318.00 per roll number |
Municipal Act, 2001 Appeals and Applications
| Section | Description | Fee |
|---|---|---|
| 356 (1)(b), 356 (6) | Apportionment: Municipal Act Application, Municipal Act Appeal | $25 per appeal |
| 331 | Comparables: Municipal Act Appeal | $125 per appeal |
| 357 (1)(d.1), 357 (7)*, 357 (8)* | Sickness or Poverty: Municipal Act Application, Municipal Act Appeal | No fee required |
| 364 (14), 364 (15), 364 (24) | Vacant Unit Rebate: Municipal Act Appeal | $125 per appeal |
| 357 (1)(a,b,c,d,e,f,g), 357 (7), 357 (8), 357 (15), 358 (1), 359 (5) | Cancel, Reduce, Refund: Municipal Act Application, Municipal Act Appeal | $25 per appeal |
| 334*, 337* | Limitation of Taxes: Municipal Act Application, Municipal Act Appeal | $25 per appeal |
| 337, 357 (4), 359 (1) | Municipal Act Application by Treasurer (for municipality only) | $25 per appeal |
City of Toronto Act, 2006 Appeals and Applications
| Section | Description | Fee |
|---|---|---|
| 322 (1)(b), 322 (5) | Apportionment: City of Toronto Act Application, City of Toronto Act Appeal | $25 per appeal |
| 294 | Comparables: City of Toronto Act Appeal | $125 per appeal |
| 323(1)(e) | Sickness or Poverty: City of Toronto Act Application | No fee required |
| 331 (14), 331 (15), 331 (24) | Vacant Unit Rebate: City of Toronto Act Appeal | $125 per appeal |
| 323 (1)(a,b,c,d,f,g,h), 323 (7), 323 (8), 323 (15), 325, 326 (6) | Cancel, Reduce, Refund: City of Toronto Act Application, City of Toronto Act Appeal | $25 per appeal |
| 297, 297*, 300* | Limits on Traditional Municipal Taxes: City of Toronto Act Application, City of Toronto Act Appeal | $25 per appeal |
| 300, 323 (4), 326 (1) | City of Toronto Act Application by Treasurer (for municipality only) | $25 per appeal |
Footnotes to Fee Schedule
- 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.
- Multi-residential properties include more than seven self-contained units or vacant land that is zoned for multi-residential development.
- If several applications or appeals were heard together and one ARB decision was issued in respect of these matters, only one fee will be charged to review the decision.
- ARB fees are not determined by the MPACs property classification. According to the Assessment Review Board Act, 8.1 the ARB has the authority to set the fees for the appeals.
- There is no discount for e-filed tax appeals.