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