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Fee Chart
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.
| 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
| 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
| Section | Description | Fee |
|---|---|---|
| 322 | Application or appeal re: apportionment among parcels | $25 per appeal |
| 323 | Application or appeal re: cancellation, reduction, refund of taxes | $25 per appeal |
| 325 | Application re: overcharges | $25 per appeal |
| 326 | Application or appeal re: tax increase | $25 per appeal |
Review of a Board Decision
| Description | Fee |
|---|---|
| Review of Board Decision (Board's Rules of Practice and Procedure & Statutory Powers Procedure Act) | $125 for each decision |
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 Board decision was issued in respect of these matters, only one fee will be charged to review the decision.
- 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.
- There is no discount for e-filed tax appeals.
* Used by the Board to distinguish between an application and an appeal that are legislated by the same section number.