Proceedings

After you file an appeal with the ARB, the ARB will proceed to assign a commencement date and schedule of events for due dates to complete work on the appeal. The ARB has two hearing proceedings with different requirements – the summary proceedings and the general proceedings. Streaming is based on the Chair’s Streaming Strategy  Word | (PDF)

Summary Proceeding

Which appeals will be heard by way of Summary Proceeding?

If the property appealed is classified as residential, farm or managed forest, the appeal will be heard by way of Summary Proceeding.  An appeal under the Municipal Act, 2001 or City of Toronto Act will also be heard by way of Summary Proceeding, unless the property also has an Assessment Act appeal being heard by way of General Proceeding. Please find the following list of all property codes that will be in Summary Proceedings:

What are the procedural steps for appeals heard by Summary Proceeding?

The ARB will assign a commencement date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal.  Each appeal must follow a schedule of events which outlines the procedural steps that parties must complete and when each step must be completed by.  This schedule of events for the Summary Proceeding is less complex and requires fewer steps than the schedule of events for the General Proceeding.

The following process applies to Summary Proceedings:

  • The ARB will send parties their commencement date for each property.
  • All parties will be expected to comply with due dates specified in the assigned schedule of events for an appeal.
  • The schedule of events will include disclosure, and a mandatory meeting among parties to discuss settlement.
  • Only evidence filed by the filing due date specified in the schedule of events will be considered at a hearing. The ARB will not permit late evidence to be admitted at the hearing.
  • An adjournment will only be granted in exceptional circumstances. For more information on adjournments, see the information sheet on Adjournments, available here.

General Proceeding

UPDATE: Any appeals that were still active as of November 14, 2017 have been assigned a commencement date and notices have been issued. More information of assigned commencement dates can be found here Notice of Assigned Commencement Dates.

Which appeals will be heard by way of General Proceeding?

All Assessment Act appeals will be heard by way of General Proceeding, except where the property appealed is classified as residential, farm, or managed forest property.  Appeals under the Municipal Act, 2001 or City of Toronto Act will only be heard by way of General Proceeding if the property also has an Assessment Act appeal that will be heard by way of General Proceeding.

What are the procedural steps for appeals that will be heard by way of General Proceeding?

The ARB will assign a commencement date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal.  Each appeal must follow a schedule of events which outlines the procedural steps that parties must complete and the due date for completing each step.  Under the ARB Rules of Practice and Procedure, the following steps form part of the schedule of events for General Proceedings:

  • The ARB will set a commencement date for each appeal, and is open to suggestions from the parties.
  • All parties will be expected to comply with due dates specified in the assigned schedule of events for an appeal.
  • The schedule of events will include deadlines for disclosure, statement of issues, statement of responses, mandatory meetings between parties and a settlement conference conducted by the ARB.
  • If the parties are unable to settle the appeal amongst themselves, the schedule of events includes a due date for the parties to file with the ARB all issues and documents on which they intend to rely on at the hearing. No issues may be raised, or documents admitted as evidence if they have not been filed with the ARB by this due date.
  • Adjournments will only be granted in exceptional circumstances such as an emergency. For more information on adjournments, see the information sheet on Adjournments, available

Schedule of Events

A schedule of events is a schedule of due dates and processes that parties must comply by. Each property will have an associated schedule of events. The timelines for general and summary proceedings differ, as general proceedings are more complex. After a commencement date is assigned to an appeal, the Board will notify the municipality, MPAC and appellant/representative of the assigned Schedule of Events.

Commencement Date

The commencement date is the day from which all due dates in the schedule of events, attached to the Rules, are calculated.  There are no required steps on any appeal until the commencement date.  Starting on the commencement date for your appeal, the work on the appeal must begin.  Once that work begins the time continues to pass.  The due dates in the schedule of events do not change, even if there are motions to the Board, other steps are added, or the parties notify the Board the matter is resolved without executing minutes of settlement.

Mandatory Meeting

The parties must schedule and hold a meeting between all the parties to the appeal before 12 (Summary) or 62 (General) weeks after the commencement date.  This is your opportunity to discuss the issues in the appeal and attempt to come to some agreement.  At this meeting you will determine the outcome of the appeal, and notify the Board of next steps using the Mandatory Meeting Outcome Form.  After the meeting, MPAC must file the Mandatory Meeting Form with the Board.

For more details about the ARB’s processes, please see:

What if we are able to complete all of the events Schedule of Events earlier than required? Can we ask the Board to schedule a Mediation or Settlement Conference?

You may submit a written request to the ARB for early scheduling of a Settlement Conference or Mediation and are able to complete all of the events Schedule of Events earlier than required. Your written request must be made using the Expedited Board Directions Form. The requesting party must provide the ARB with written confirmation of the following:

  • Whether all parties, including the municipality, consent to the request
  • All events in the Schedule of Events have been completed.
  • The date on which each party will file the documents set out in Rule 37 and a mediation brief or settlement conference brief.
  • An acknowledgement by all parties that Rules 48 and 49 will apply from that filing date.

The ARB will only schedule a Settlement Conference or Mediation once all the required documents have been submitted. The due dates set out in the prescribed Schedule of Events are still in full effect. If the parties are unable to come to a resolution after the Settlement Conference or Mediation the ARB will not grant an extension of the Schedule of Events. Parties cannot request scheduling of a Full-Hearing, unless a Settlement Conference or Mediation has been completed.

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