Tax Adjustment - Municipal Act Section 442
for the Former City of North York
The Corporate Services Committee recommends the adoption of the following report (March 17,
1998) from the Chief Financial Officer and Treasurer:
Purpose:
That Council approve the cancellation, reduction or refund of taxes pursuant to the provisions of section
442 of the Municipal Act, for the former City of North York.
Recommendation:
It is recommended that the individual appeal applications of $1,709,145.50 as summarized in Schedule
"A" attached for cancellation, reduction or refund of taxes pursuant to section 442 of the Municipal Act
be approved.
Funding:
That the local share of the adjustment of $1,709,145.50 be charged against the tax deficiencies.
Discussion:
Council of the former City of North York, on December 1, 1993, adopted a report rescinding the by-law
authorizing the Assessment Review Board (ARB) from hearing and disposing of tax appeals pursuant to
section 442 of the Municipal Act, R.S.O. 1990 ch. M45 that deals with cancellation, reduction or refund
of taxes due to vacancy, out of business, demolition etc. As such, North York Council heard and
disposed of these appeals. The other former municipalities used the Assessment Review Board to hear
and dispose of their tax appeals and there will be a separate report recommending a similar process to
the one used in the former City of North York for the new City of Toronto.
The total cancellation or refund of taxes as recommended for this period is $1,709,145.50 for 1997 and
$47,187.96 for 1996. Of this periods adjustment, approximately $984,000.00 will be recovered from
and the School Boards. Schedule "A" summarizes by category the number of applications and tax
dollars recommended for reduction. A detailed list is in the North York Regional Tax Office.
Contact Name:
Margo L. Brunning
Director of Tax Revenue - North York Region
at (416) 395-6789
Fax Number (416) 395-6703
Internet Email Address:fi003mb@city.north-york.on.ca
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Adjustment of Taxes
Pursuant to Section 442 of The Municipal Act
Schedule "A"
Reason For Appeal No. of Applications Adjustment
No longer doing business 634 1,236,798.45
Reduced Space of Premises 27 103,270.40
Commercial to Residential Conversion 1 445.97
Razed by fire or demolished 2 469.01
Gross or Manifest Clerical Error 181 400,139.84
Duplication 10 15,209.86
Total Adjustments This Period 855 $1,756,333.53
Breakdown By Year
1996 45 47,187.96
1997 810 1,709,145.50
855 $1,756,333.53
