Laws and Rules of Practice and Procedure

Learn about the laws and rules that affect the Assessment Review Board (ARB).

On This Page

• Legislation
• Rules of Practice and Procedure
• Practice Directions and Guidelines
• Information Sheets
• Decisions

Legislation

Here is a list of the legislation and regulations related to the Assessment Review Board (ARB):

• Assessment Review Board Act
• Assessment Act
• Municipal Act
• City of Toronto Act
• Statutory Powers Procedure Act
• Provincial Land Tax Act
• Condominium Act
• Education Act

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Rules of Practice and Procedure

Rules of Practice and Procedure

• PDF or HTML

Table of Concordance

• Word or PDF

The ARB would like to highlight the following substantive changes for the Rules that took effect April 1, 2021.

• Modified and reduced the timelines of the Schedule of Events for the General stream.
• Modified and updated the requirements under the Schedule of Events for the Summary stream relating to Special Notices.
• Updated the requirement for the extension of time for expert reports.
• Form – Acknowledgement of Expert Duty has been updated and is a required document for the process.
• Form – Affidavit of Service – removed.
• Minutes of Settlement Rules – updated to allow for “any party” to file the minutes of settlement for the ARB to issue a decision.
• Updated and clarified the language.

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Practice Directions and Guidelines

Practice directions and Guidelines support the Rules of Practice and Procedure. They provide guidance about what the ARB expects of the parties and what the parties can expect of the ARB.

• Appeals Management Practice Direction (Word or PDF )
• Combined Proceedings Practice Direction (Word or PDF )
• Settlement Conference Practice Direction (Word or PDF )
• How to Interpret Schedule of Events Practice Direction (Word or PDF )
• Disclosure Requirements for General and Summary Proceedings Practice Direction (Word or PDF )
• Request for a Board Order Issued Pursuant to s.53 Direction (Word or PDF )
• Electronic Document Guideline (Word or PDF )
• Requirements for Written Submissions Guideline (Word or PDF )
• Hearing Time Management Guideline (Word or PDF )
• PDF Portfolio Information Form (Word or PDF )
• Disclosure Scheduled Appendix A & B (PDF )
• Disclosure Schedule Appendix A Sample – Apartment Form (PDF )
• Disclosure Schedule Appendix A Sample – Commercial Form (PDF )
• Disclosure Schedule Appendix A Sample – Industrial Property Form (PDF )

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Information Sheets

These information sheets will help you understand how the appeal processes work, as well as the obligations of parties before the ARB. They are organized in order of the appeal lifecycle.

Before Filing an Appeal

• Request for Reconsideration (Word or PDF )

Types of Appeals

• Special Property Tax Class (Word or PDF )
• Tax Appeals (Word or PDF )
• Sickness or Extreme Poverty Appeal (Word or PDF )
• Third Party Appeals (Word or PDF )

Scheduling and Hearing Process

• Scheduling Policy (Word or PDF )
• General and Summary Proceedings (Word or PDF )
• Combined Appeals (Word or PDF )
• Parties to an Appeal (Word or PDF )
• Affidavits: Written Testimony (Word or PDF )
• Withdrawing an Appeal (Word or PDF )
• Request to Apply Minutes of Settlement – Third Party Appeals ONLY (PDF )
• Motions (Word or PDF )
• Hearing Formats (Word or PDF )
• Preparing for a Hearing (Word or PDF )
• Settlement Conference (Word or PDF )
• Adjournments (Word or PDF )

After Receiving a Decision

• Requesting a Review (Word or PDF )
• Requesting a Reinstatement (Word or PDF )

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Decisions

ARB decisions are posted on the Canadian Legal Information Institute (CanLII) website. CanLII is an online platform that offers free public access to tribunal and court decisions.

For process-related information about decisions, including what to do if you disagree with your ARB decision, see decisions.