Legislation and Rules
The following is a list of legislation and regulations related to the Assessment Review Board.
- Assessment Review Board Act
- Assessment Act
- Municipal Act
- City of Toronto Act
- Statutory Powers Procedure Act
- Provincial Land Tax Act
- Condominium Act
- Education Act
Rules of Practice and Procedure
The ARB would like to highlight the following substantive changes that were made to the Rules (at the beginning of the 2017-2020 assessment cycle) to address the concerns raised.
- added Rule 14, to permit paralegals to appear as both a witness and an advocate in summary proceedings. The Rule also permits the Board to grant leave to paralegals to appear as both a witness and an advocate in general proceedings.
- has provided a form of affidavit of service in the new Rules, under Schedule E, to ensure consistency in proof of service.
- extended the time for filing special notices by 30 days in the current Rule 40
- provided new Rule 46, which clarifies that producing a document in a proceeding is not an admission of the relevance or admissibility of that document.
- removed former Rule 50, which required challenges to expert witnesses to be made in writing within a specified period of time. We expect that parties will raise any concerns with expert witnesses at the settlement conference.
- removed the requirement to file jurisprudence and written submissions with a notice of motion in Rule 61. We are developing a procedure in which motions will be triaged through a request for instructions to the acting Duty Vice Chair. That process will allow for filing procedures to be tailored to the complexity and needs of each specific motion.
- clarified, in new Rule 64, that the evidence on motions will be by affidavit and any transcripts of cross examination on affidavits.
- provided a schedule for the preparation and execution of minutes of settlement in new Rule 69, as well as an authority for the Board to issue decisions in reliance upon minutes of settlement that are executed by all parties but one. This replaces the 90 day period after which municipalities were deemed not to oppose a settlement.
- changed Rules 60 and 89 to permit the same Board Member to preside at a settlement conference and a mediation in the same appeal. The same Member can also adjudicate the matter, but only with the written consent of all parties.
- removed some limitations on the use of court reporters and transcripts in Rules 109 and 110.
- added Rule 118, providing a 30 day time period to respond to costs request.
- modified the Schedule of Events to permit amendments to pleadings in general proceedings if an expert reports raise new issues.
Practice Directions and Other Forms
- Appeals Management Practice Direction (Word | PDF)
- Combined Proceedings Practice Direction (Word | PDF)
- End of Central Issues Management Note (Word | PDF)
- Mediation Practice Direction (Word | PDF)
- Settlement Conference Practice Direction (Word | PDF)
- Disclosure Guideline (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)
- Guideline – How to Interpret Schedule of Events (PDF)