Sickness or Extreme Poverty

Applications for sickness or extreme poverty are not approved by Council; requests are forwarded to the Assessment Review Board (ARB) for a hearing as delegated by Council. This program is governed by section 357 of the Municipal Act.

All applications must be received by the last day of February to make application for the previous year.

Eligibility Criteria

This program is not intended to assist applicants on an ongoing basis, but rather it is intended to provide one-time or temporary relief due to financial hardship.

If you are experiencing extreme poverty or sickness you will be required to provide the following;

Financial Information, documentation showing your inability to pay because of extreme poverty. Documentation for each adult living in the household will be required.
Doctor's Statement, providing detailed information demonstrating that your sickness is causing your inability to pay your property taxes.

Supporting Documents

It is your choice what documents you bring as evidence to the Assessment Review Board (ARB) hearing, some documents you might consider are: (All supporting documentation must relate to the tax year of your appeal.)

your property tax bill
income statements form your employer or any other sources of income (e.g. long term disability)
a copy of Canada Revenue Agency (CRA) Income Tax Notice(s) of Assessment or Notice(s) of Reassessment (NOA)
documentation related to the Ontario Disability Support Program, if applicable
personal bank statements for all bank accounts for the full year the application is for
a listing of all your assets and their values (including your home, other properties, vehicle(s), investments, RRSPs, Canada Savings Bonds, etc.)
copies of monthly bills and a detailed listing of expenses, for example:
- credit card statements
- medications and medical supplies
- transportation expenses
- loan payments
- mortgage payments
- groceries, personal expenses, child care
- housing, life insurance and any other expense
supporting documentation to show that you were unable to work because of sickness (e.g. from the Workplace Safety and Insurance Board)
supporting documentation from your doctor(s) or other medical professionals for any medical care (if sickness is the reason for your application)
any other evidence not listed here that you feel will support your application

How To Apply

Applications and Submissions

Download or Contact us for a copy of the Sickness or Extreme Poverty Tax Refund Application, then complete and submit it by email or send it to:

Town of Whitby - Tax Services
575 Rossland Rd E
Whitby, ON L1N 2M8

Preparing for your hearing:

- An Assessment Review Board (ARB) Member and Town staff will be present at the hearing to ask you questions about your evidence.
- You must attend your hearing unless you provide authority to someone else to represent you at the hearing. If you do not attend, the ARB may dismiss your appeal. If you know that you will be unable to attend, you must send the Board a request to adjourn the hearing.

Receipt of your application

Retain proof of submission of your application. Proof of submission may include copies of:

- an additional copy of your application stamped “received” by the Town if delivered in-person
- your email properties page showing that the email was sent and a copy of your documents
- a courier-signed receipt with a copy of your documents
- a letter of response from Town staff to indicate that your application has been received and forwarded to the ARB
- the ARB will mail or email you a Notice of Hearing advising you of the date and time of the teleconference, the initial teleconference will establish further dates for the information to be presented to the ARB and the Town of Whitby staff and the full hearing