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The forms on this page are for filing City of Toronto Act appeals only. For property assessment appeals see Filing an Appeal.
Steps for filing a City of Toronto Act appeal:
- Contact the City of Toronto. Generally, tax applications are made to the City first.
- Wait for a decision from the City on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
- If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases the City will pass a bylaw directing applications to be filed directly with the ARB. Please check with the City before filing with the ARB.
- Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
For more information, please read our Information Sheet and our City of Toronto Act Pamphlet.
If you are unsure of which form to use, please contact the Assessment Review Board's Public Inquiry Unit at (416) 314-6900 or toll free 1-800-263-3237, or refer to the City of Toronto Act, 2006. These forms require Adobe Acrobat Reader, which is a free download from www.adobe.com.
You cannot use E File to file a City of Toronto Act appeal.
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• ARB COTA1 – City of Toronto Act – Apportionment
(Under sections 322.(1)(b); 322.(5) of the City of Toronto Act, 2006)
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• ARB COTA2 – City of Toronto Act Complaint – Comparables
(Under section 294 of the City of Toronto Act, 2006)
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• ARB COTA3 – City of Toronto Act Application/Appeal – Sickness Or Poverty
(Under sections 323.(1)(e); 323.(7); 323.(8) of the City of Toronto Act, 2006)
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• ARB COTA4 - City Of Toronto Act Complaint - Vacant Unit Rebate
(Under sections 331.(14); 331.(15); 331.(24) of the City of Toronto Act, 2006)
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• ARB COTA5 - City of Toronto Act Application/Appeal – Cancel, Reduce, Refund
(Under sections 323.(1); 323.(7); 323.(8); 323.(15); 325; 326.(6) of the City of Toronto Act, 2006)
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• ARB COTA6 – City of Toronto Act Application/Appeal – Limitation Of Traditional Municipal Taxes
(Under sections 297; 300 of the City of Toronto Act, 2006)
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For Municipality/Treasurer ONLY.
*Do not use this form unless you are with the city.
• ARB COTA7 – City of Toronto Act Application – By Treasurer
(Under sections 300; 323.(4); 326.(1) of the City of Toronto Act, 2006.)
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For more information about City of Toronto Act appeals, contact the City regarding the tax account and the application process.
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