Required fields are marked with asterisks (*)

Application For the Cancellation or Reduction of Taxes Under Section 357 or 358 of the Municipal Act

You can use this form to apply for a cancellation, reduction, refund of taxes due to assessment value or class change.

General Information

A Section 357 Tax Appeal is filed due to a change of event that occurred during the current taxation year.

You must file an application by February 28 of the year following the taxation year to which the application relates.

A Section 358 Tax Appeal may be filed for any overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature, including transposition of figures, a typographical error or similar errors, but not an error in judgment in assessing the property (i.e. lot size or transposition error).

A Section 358 Tax Appeal is to cancel, reduce or refund taxes for one or both of the two years preceding the year in which the application is made.
You must file an application between March 01 and December 31 of a year and may apply to taxes levied for one or both of the two years preceding the year in which the application is made and the application shall indicate to which year or years it applies.

Completed applications are submitted to the Municipal Property Assessment Corporation (MPAC). Values returned by MPAC are used to adjust your property tax levy for the applicable year(s). Please visit MPAC for more information about their part of the process.

Application type

Section 357 (Cancellation, reduction, refund of taxes: current year - change to property)

Section 358 (Overcharges: one or both of 2 years preceding - gross or clerical error)

Taxation year

Details of reason for an s357 or s358 application

Effective start date

Effective end date

Tax roll number (15 digit number)

Property Address

Owner's first name

Owner's last name

Phone number

Is the mailing address different than the property address?

Yes

Owner's signature

Clear

Date signed

Notice of Collection

Personal Information on this form is collected under the authority of the Municipal Act, 2001 and will be used for the purpose of providing communication on tax billing and assessment processes. Contact the Clerks department with questions or concerns about this collection of information.