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.

ARB Fee Chart
SECTION DESCRIPTION New FEE
Effective
Jan 1, 2017
33, 34, 40 Residential, Farm or Managed Forest Properties
Receive a $10 discount if you E-File
$125 per roll number
33, 34, 40 Commercial, Industrial, Multi-Residential Properties and Other Properties.
Receive a $10 discount if you E-File
$300 per roll number

Municipal Act, 2001 Appeals

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
334Footnote*
337Footnote*
Limitation of Taxes: Municipal Act Application, Municipal Act Appeal $25 per appeal
337Footnote*
357 (4)
359 (1)
Municipal Act Application by Treasurer (for municipality only) $25 per appeal

City of Toronto Act, 2006 Appeals

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

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

  1. 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.
  2. Multi-residential properties include more than seven self-contained units or vacant land that is zoned for multi-residential development.
  3. 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.
  4. 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.

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

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