Fee Chart

Important Notice

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.

November 15, 2024

Due to a labour disruption at Canada Post mail services have been impacted.

Parties are encouraged to use the e-Filing portal for filing appeals and email for submitting other documentation and general inquiries.

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

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

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 and Applications

City of Toronto Act, 2006 Appeals
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

  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 ARB 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 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.
  5. There is no discount for e-filed tax appeals.
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