December 3, 2025
As a result of Zoom ending its support for 32-bit systems, starting December 15, 2025, Zoom will only work on computers with a Windows 64-bit operating system. To join a Zoom meeting, you must use the 64-bit Zoom Workplace application or a compatible 64-bit web browser. This doesn’t affect Apple MacOS computers.
This change made by Zoom affects all their users and not just Tribunals Ontario users attending video proceedings.
Please see our operational update to learn more.
October 31, 2025
Effective October 31, 2025, all online transactions for the Assessment Review Board require Multi-Factor Authentication.
When users make payments through the Ontario Public Service payment service (CCPAY), they may be prompted by their financial institution to verify their identity using a One-Time Passcode. This passcode will be sent by their financial institution to the mobile device or email address they have registered with their financial institution, ensuring a secure and reliable authentication process.
September 26, 2025
Due to a service disruption at Canada Post, mail services will be impacted at our tribunals. Parties are asked to use online options such as e-filing portals where available, or email.
If email or online options are not available, parties may also use courier services to send their documents. If you, or a party, are waiting to receive documents from a tribunal, email or a courier may be used.
If you have any questions, please contact the tribunals.
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.