18. In a decision from this tribunal Gordon v. The Owners, Strata Plan LMS 2405, 2018 BCCRT 674, the tribunal member considered Section 144 of the SPA and noted that the section sets out very stringent guidelines that must be followed. She stated that the application for a hardship exemption must be in writing, must state the reason the owner thinks an exemption should be made, and must state whether the owner wishes a hearing. She found that a request contained in a letter did not meet the requirements of SPA section 144(2) because the owner did not indicate whether or not they wanted a hearing. Although this decision is not binding on me, I am persuaded by its reasoning and apply it in the circumstances of this case.
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