Catherine Roberts

The appellant brought a third-party appeal against the assessment of a neighbouring property, arguing it should not be classified as farm land because it was owned by a construction company and not actively farmed.

At the hearing, the appellant sought to rely on photographic evidence that he had failed to disclose to the other parties in advance, contrary to the Board's Rules of Practice and Procedure.

The assessed property owner moved to dismiss the appeal due to this non-disclosure and requested costs.

The Board refused to admit the undisclosed evidence and, as the appellant had no other evidence, dismissed the appeal.

The Board denied the request for costs, finding that while the appellant failed to comply with disclosure rules, he had a sincere belief in his case and did not act frivolously, vexatiously, or in bad faith.

The moving party, Exchange Corporation Canada Inc., brought a motion for the production of documents from the Municipal Property Assessment Corporation (MPAC) relating to the assessment of Terminal T1 New at Pearson Airport.

On consent of the parties, the Assessment Review Board ordered MPAC to produce income and expense information, leases, rent rolls, operating statements, and rental analyses used to determine the 2003, 2005, and 2008 base year current value assessments for the 2004-2011 taxation years.

The production was made subject to the execution of confidentiality undertakings by legal counsel and consultants, with an exception for the Greater Toronto Airports Authority.

The moving parties brought a motion for the production of confidential information from MPAC, including income and expense information, leases, rent rolls, and operating statements used to determine base year current value assessments.

The Assessment Review Board issued a consent order requiring MPAC to produce the requested information subject to the execution of confidentiality undertakings by the moving parties' counsel and consultants.

The order specified the manner of production and scheduled a further prehearing event.

The moving parties, various car rental companies, brought a motion before the Assessment Review Board regarding the production of documents by the Municipal Property Assessment Corporation (MPAC).

On consent of the parties, the Board ordered MPAC to produce income and expense information, leases, rent rolls, operating statements, and rental analyses used to determine the base year current value assessments for the 2004-2011 taxation years.

The production was conditional upon the receipt of executed confidentiality undertakings from legal counsel and consultants, except for the Greater Toronto Airports Authority.

The Board also scheduled a further prehearing event by telephone conference.

The moving parties, retail tenants at Toronto Pearson International Airport, brought a motion for the production of assessment details, market information, and valuation records from the Municipal Property Assessment Corporation (MPAC).

The Assessment Review Board ordered MPAC to produce the requested documents, subject to the execution of strict confidentiality and non-disclosure undertakings by the moving parties' legal counsel and consultants, to protect the sensitive commercial information of other airport tenants and regional shopping centres.

The moving parties, who operate retail businesses at Toronto Pearson International Airport, brought a motion for the production of assessment details, rent rolls, and market information from MPAC regarding various airport and shopping centre properties.

The Assessment Review Board ordered MPAC to produce the requested information, subject to the execution of strict confidentiality and non-disclosure undertakings by the moving parties' counsel and consultants to protect the sensitive business information of the affected property owners and tenants.

The Assessment Review Board held a pre-hearing conference call to review the status of appeals and confirm dates for a production motion hearing.

The appellant requested a variation of a previous procedural order regarding the service requirements for motion materials on non-parties.

With no objections from the other parties, the Board amended the previous order to allow the appellant to serve all other assessed persons by registered mail to their last known mailing address provided by MPAC.

The appellants brought a motion to compel MPAC to produce documents containing confidential information received from the Greater Toronto Airports Authority or other tenants, and for an order providing for alternative service on non-parties.

On consent of the parties, the Assessment Review Board granted the procedural order setting out the timeline for filing and serving motion materials and the method of service on assessed persons.

The applicant car rental companies brought a motion for disclosure of confidential financial information received from the Greater Toronto Airports Authority and other tenants.

On consent of the parties, the Assessment Review Board issued a procedural order setting the schedule for the motion and permitting alternative methods of service on non-parties.

The Assessment Review Board held an emergency pre-hearing conference call to address a request by Exchange Corporation Canada (ECC) to vary a previous procedural order regarding production motions for airport tenant appellants.

The Board agreed to vary the order to align the dates with those provided for other appeals, setting deadlines for serving and filing motions for disclosure of financial information from MPAC.

The moving party brought a motion under s. 40.1 of the Assessment Act, arguing there was a palpable error in the assessment roll because the square footage of her two-storey building was incorrectly recorded as being identical to the basement's square footage.

MPAC opposed the motion, arguing the square footage did not appear on the tax roll.

The Assessment Review Board found that the current value assessment was based on an incorrect property description, constituting a palpable error.

The motion was granted, and the time for bringing appeals for the 2004 to 2011 taxation years was extended.