Dirk VanderBent

OARBAssessment Review BoardJul 2, 2020

Unopposed motion for disclosure of third-party property documents granted.

The appellant requested an order for disclosure of documents from MPAC regarding a property not under appeal, pursuant to s. 53(5) of the Assessment Act.

The third-party property owner initially objected but failed to file a response to the motion.

As the motion was unopposed by all parties, the Board granted the request and ordered MPAC to disclose the requested documents subject to its statutory terms.

Centre Town Citizens (Ottawa) v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 44348

Motion for disclosure granted in property assessment appeal; documents relating to sale and obsolescence claims found relevant.

In a property assessment appeal concerning an industrial cheese production facility, the Municipal Property Assessment Corporation (MPAC) brought a motion for disclosure of various documents from the property owner, Kraft Heinz Canada ULC.

MPAC sought documents relating to the recent sale of the business, as well as documents supporting Kraft's claims for functional and external obsolescence.

Kraft opposed the motion, arguing the documents were either irrelevant, privileged, or that the requests were disproportionate.

The Assessment Review Board granted the motion for disclosure, finding that the requested documents were relevant to the issues in dispute and that their production was proportionate to the complexity and significance of the valuation issues.

Kraft Heinz Canada ULC v. Municipal Property Assessment Corporation, 2020 CanLII 38934

Angus Mackay

Alon Eizenman

Dirk VanderBent

OARBAssessment Review BoardMay 8, 2020

Property assessment appeals reinstated because the appellant could not withdraw as of right after a respondent requested a higher assessment.

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals.

The property owners requested reinstatement, arguing that MPAC had previously served a notice to request a higher assessment under the Board's Former Rules, which precluded the City from withdrawing as of right under the Current Rules.

The Assessment Review Board agreed, finding that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

The appeals were reinstated, subject to the City's right to bring a motion for leave to withdraw.

City of Toronto v. Municipal Property Assessment Corporation Region 9, 2020 CanLII 33587

Angus Mackay

Alon Eizenman

Dirk VanderBent

OARBAssessment Review BoardMay 1, 2020

Appeals reinstated; notices served under former rules remain valid and preclude withdrawal as of right.

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals, believing it could do so as of right under the Current Rules.

The property owners requested reinstatement, arguing that MPAC had previously served a notice to request a higher assessment under the Former Rules, which precluded withdrawal as of right.

The Assessment Review Board found that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

Therefore, the appeals were withdrawn in error and were ordered reinstated, subject to the City's right to bring a motion for leave to withdraw.

City of Toronto v. Municipal Property Assessment Corporation Region 9, 2020 CanLII 32064

Dirk VanderBent

OARBAssessment Review BoardApr 23, 2020

Consent order granted requiring MPAC to disclose third-party property documents for assessment appeal.

The requesting party, 743031 Ontario Limited, sought an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to third-party properties not under appeal.

Notice was served on the third-party property owners, and no objections were received.

As the request was unopposed by MPAC and the City of Ottawa, the Assessment Review Board granted the disclosure order on consent, subject to terms imposed by MPAC under section 53(5) of the Assessment Act.

743031 Ontario Limited v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 30603

Dirk VanderBent

Request for review dismissed; equitable reduction not applied to mass appraisal assessed value.

The appellant requested a review of an Assessment Review Board decision regarding the valuation of a residential property.

The appellant argued the hearing member erred by treating MPAC's valuation analyst as an expert rather than a fact witness, and by failing to apply a 0.936 equitable reduction factor to the accepted current value of $1,371,000.

The Board dismissed the request, finding that the analyst properly provided opinion evidence and that an equitable reduction should not be applied to MPAC's assessed value because the reduction is already inherently included in the mass appraisal model.

Spiliotopoulos v. Municipal Property Assessment Corporation Region 15, 2020 CanLII 30641

Dirk VanderBent

In Private Practice23 cases2012–2026

Consent motion for disclosure of third-party property assessment documents granted.

The requesting party brought a motion for an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to properties not under appeal, pursuant to s. 53(5) of the Assessment Act.

Notice was served on the owners of the other properties, and no objections were received.

As the motion was unopposed and on consent of all parties, the Assessment Review Board granted the request and ordered MPAC to disclose the requested documents subject to the terms imposed under the Act.

Centre Town Citizens (Ottawa) v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 30602

Steven Longo

3 cases2016–2020

Karey Lunau

71 cases2005–2024

Jamie G. Walker

24 cases2015–2025

Calvin Ho

Dirk VanderBent

Assessment appeals reinstated because MPAC's Statement of Response provided notice of intent to seek higher assessment.

The appellant property owner sought to withdraw its assessment appeals.

MPAC objected and brought a motion to reinstate the appeals, arguing that it had given notice of its intention to request a higher assessment in its Statement of Response, which under Rule 72 precludes withdrawal as of right.

The Assessment Review Board found that MPAC's Statement of Response constituted valid notice of an intention to seek a higher assessment.

The Board granted MPAC's motion and reinstated the appeals, noting the appellant could still bring a formal motion for permission to withdraw.

Loblaw Properties Limited v. Municipal Property Assessment Corporation Region 09, 2020 CanLII 30601

Dirk VanderBent

OARBAssessment Review BoardApr 21, 2020

Motion to reject settlement dismissed as municipality failed to file Statement of Response under Current Rules.

The City of Brampton brought a motion requesting the Assessment Review Board reject a settlement negotiated between the property owner and MPAC, arguing it had served a special notice seeking a higher assessment under the Board's Former Rules.

The Board dismissed the motion, finding that the Current Rules applied to the proceeding.

Because the City failed to file a Statement of Response as required by the Current Rules, it was deemed not to oppose the settlement.

City of Brampton v. Municipal Property Assessment Corporation Region 15, 2020 CanLII 30604

Dirk VanderBent

OARBAssessment Review BoardApr 20, 2020

Request for review dismissed; appellant cannot withdraw assessment appeal as of right when respondents seek higher assessment.

The appellant requested a review of a Board decision that denied its request to withdraw its property assessment appeals as of right.

The appellant argued that it could withdraw because the responding parties (MPAC and the City of Ottawa) had not filed their own appeals to seek a higher assessment, and that notice of such intent in a Statement of Response was insufficient.

The Board dismissed the request for review, finding that the responding parties properly gave notice of their intent to seek a higher assessment under the Rules, which precluded withdrawal as of right.

The Board also confirmed its jurisdiction to increase an assessment on an appeal without the responding parties filing their own appeals, and noted that the restriction on MPAC increasing an assessment without a physical change applies to specific amendments, not general reassessments.

Merivale-Gilmour Manor Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28326

Dirk VanderBent

Motion for disclosure of third-party property documents granted on consent.

The appellant requested an order for the Municipal Property Assessment Corporation (MPAC) to disclose income and expense statements and rent rolls for third-party properties not under appeal.

Notice was served on the third-party property owners, and no objections were received.

On consent of all parties, the Assessment Review Board granted the request and ordered MPAC to disclose the requested documents subject to section 53(5) of the Assessment Act.

InterRent Ottawa No 2 Inc. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28983

Dirk VanderBent

Consent order granted requiring MPAC to disclose documents relating to non-appealed properties.

The requesting party sought an order requiring the Municipal Property Assessment Corporation to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed by the respondents, the Assessment Review Board granted the disclosure order on consent.

230 Gloucester St. Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28977

Dirk VanderBent

Unopposed motion for disclosure of third-party property assessment documents granted on consent.

The requesting party, 150 The Driveway Ltd., sought an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed and on consent of all parties, the Assessment Review Board granted the order for disclosure subject to terms imposed by MPAC under section 53(5) of the Assessment Act.

150 The Driveway Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28974

John O’Kane

24 cases2017–2025

Dirk VanderBent

Request for review of tax refund dismissed; actual repair costs appropriately used to determine property value reduction.

The City of Mississauga requested a review of an Assessment Review Board decision that granted a property tax refund to the owner of a mixed-use building substantially damaged by fire.

The City argued the Hearing Member erred in law and fact by misapprehending the assessed value, ignoring statutory formulas for calculating refunds, and relying on the actual cost of repairs rather than an automated cost estimate.

The Board dismissed the request for review, finding that the Municipal Act does not prescribe a specific method for determining the reduction in property value under s. 357(1)(d), and that the Hearing Member's reliance on the actual cost of repairs was a reasonable application of the cost-to-cure approach supported by the evidence.

Panagiotis Michalakos v. City of Mississauga, 2020 CanLII 28973

Dirk VanderBent

OARBAssessment Review BoardApr 15, 2020

Property assessment appeals dismissed due to appellant's failure to attend the scheduled telephone hearing.

The appellant filed appeals regarding the property assessment of a residential property for the 2019 and 2020 taxation years.

The Assessment Review Board scheduled a telephone conference call hearing, but the appellant failed to attend without prior notice.

After waiting 30 minutes and making reasonable efforts to contact the appellant, the Board dismissed the appeals for failure to proceed.

Lagrave v. Municipal Property Assessment Corporation, Region 15, 2020 CanLII 28979

Dirk VanderBent

OARBAssessment Review BoardApr 9, 2020

Request for review dismissed as proposed new evidence was available prior to the original hearing.

The Appellants filed a Request for Review of a previous Assessment Review Board decision regarding the valuation of their residential property.

They sought a rehearing to adduce additional evidence they claimed they could not obtain prior to the original hearing.

The Board dismissed the request, finding that the proposed evidence was either already available to the Appellants prior to the hearing, irrelevant, or would not have affected the original decision.

Tam Van Lam and Nu Diep v. Municipal Property Assessment Corporation Region 14, 2020 CanLII 27454

John O'Kane

9 cases2017–2025

Dirk VanderBent

City's request for review of tax refund dismissed; actual repair costs properly used to determine property value reduction.

The City of Mississauga filed a Request for Review of a Board decision that granted a property tax refund to the owner of a mixed-use building substantially damaged by fire.

The City argued the Hearing Member made significant errors of law and fact, including misapprehending the assessed value, ignoring statutory formulas for calculating refunds, and relying on actual repair costs rather than the City's automated cost estimates.

The Board dismissed the Request for Review, finding that the Municipal Act does not prescribe a specific method for determining the reduction in property value under s. 357(1)(d), and that the Hearing Member's reliance on the actual cost to repair the building was a reasonable application of the cost-to-cure approach supported by the evidence.

Panagiotis Michalakos v. City of Mississauga, 2020 CanLII 27455

Dirk VanderBent

Late property assessment appeal dismissed; illness does not extend statutory deadline for received notices.

The requester sought a review of the Board's decision refusing to allow a late appeal of a property assessment.

The requester argued that severe illness prevented him from reviewing the Notice of Assessment until months after it was received.

The Board dismissed the request, finding that under section 40(6) of the Assessment Act, the deadline is absolute.

The narrow common law exception for late appeals only applies when the notice is not received at all, not when it is received but unread due to illness.

Fabric Cleaning Depot Services Ltd. v. Municipal Property Assessment Corporation, 2020 CanLII 27452

Dirk VanderBent

OARBAssessment Review BoardApr 2, 2020

Request for review of late appeal refusal dismissed; Board lacks jurisdiction to extend statutory deadline.

The appellant requested a review of the Board's decision refusing to allow a late appeal of a property assessment.

The appellant argued that severe illness prevented him from reviewing the Property Assessment Notice until months after it was received.

The Board dismissed the request, finding that under section 40(6) of the Assessment Act, the deadline is absolute unless the notice was never received.

Because the notice was delivered, the Board lacked jurisdiction to extend the deadline, regardless of the appellant's medical circumstances.

Fabric Cleaning Depot Services Ltd. v. Municipal Property Assessment Corporation, 2020 CanLII 26220

Philip Sanford

6 cases2020–2023

Paola Romano

2 cases2020–2020

Donald Mitchell

25 cases2006–2023

Dirk VanderBent

OARBAssessment Review BoardMar 13, 2020

Unopposed motion for third-party property disclosure in an assessment appeal granted.

The appellants brought a motion requesting an order for the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to properties not under appeal, pursuant to section 53(5) of the Assessment Act.

Notice was served on the owners of the other properties, and although some initially objected, none filed a response opposing the motion by the deadline.

As the motion was unopposed by all parties, the Assessment Review Board granted the request and ordered MPAC to disclose the requested documents subject to its statutory terms.

130 Bloor Creif Inc. v. Municipal Property Assessment Corporation Region 09, 2020 CanLII 21742

applicant_counsel

Ian FlettCounsel
1 appearance

Counsel

Nicholas AdamsonCounsel
2 appearances
Andrew WeretelnykCounsel
1 appearance
Asha JamesCounsel
1 appearance
Grant WordenCounsel
1 appearance
John TerryCounsel
1 appearance
Mauro MarchioniCounsel
1 appearance
Richard StartekCounsel
1 appearance
Alec McLennanCounsel
1 appearance

Director, Ministry of the Environment and Climate Change

Nadine HarrisCounsel
1 appearance

for 10198447 CANADA INC.

Joe JebreenCounsel
2 appearances
Scott McAnshCounsel
2 appearances

for 1039573 Ontario Limited

Jonas PerovAgent
1 appearance

for 10 Dundas Street Ltd

Karina WongCounsel
1 appearance
Kathleen PooleCounsel
1 appearance

for 130 Bloor Creif Inc. and 101 Bloor Creif Inc.

Philip SanfordCounsel
1 appearance

for 1414841 Ontario Inc.

Scott JohnsonAgent
1 appearance

for 1485900 Ontario Limited

Dean PetrovicAgent
1 appearance

for 150 The Driveway Ltd.

Steven Charlebois PageAgent
2 appearances

for 1969697 Ontario Limited

Claude BumsteadParalegal
1 appearance

for 2070649 ONTARIO INC and Sheppard Bogert Developments Limited

Stephen LongoCounsel
1 appearance

for 230 Gloucester St. Ltd

Steven Charlebois PageAgent
1 appearance

for 230 Gloucester St. Ltd.

Steven Charlebois PageAgent
1 appearance

for 2465702 Ontario Inc.

Jamie G. WalkerCounsel
1 appearance
Stephen LongoCounsel
1 appearance

for 310171 Ontario Limited

Steven Charlebois-PageAgent
1 appearance

for 340 Investments Inc.

Roman AndrzejewskiAgent
1 appearance

for 388210 Ontario Limited

Bob GardinerCounsel
1 appearance

for 622294 Ontario Limited

Paul BeauchampAgent
1 appearance

for 743031 Ontario Limited

Scott JohnsonAgent
2 appearances

for 840 Yonge Street Holdings Inc, 1 Yorkville Inc., 846 Yonge Street Holdings Inc.

Alon EizenmanCounsel
2 appearances

for Allstate Insurance Company of Canada

John PavoniCounsel
1 appearance

for Barrie Lifestyle Inc.

Jeff DerbyshireAgent
1 appearance

for Cadillac Fairview Corporation Ltd; CF/Tec Acquisition Limited; Ontrea/Tec Acquisition Limited

Dan RosmanCounsel
1 appearance
Richard MinsterCounsel
1 appearance

for Canada Post Corporation

John ClarkAgent
1 appearance

for Canadian Niagara Hotels Inc.

Ian AndresCounsel
1 appearance
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1 appearance

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Glenn GrenierCounsel
6 appearances

for Canadian Tire Corporation

Brad NixonCounsel
1 appearance

for Canuck Properties Ltd.

Paul GrosmanCounsel
1 appearance

for Centrecorp Management Service

Colin FrancisAgent
1 appearance

for Centre Town Citizens (Ottawa)

Steven Charlebois-PageAgent
2 appearances

for City of Brampton

John L O’KaneCounsel
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Paul LacelleAgent
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for City of Mississauga

Brad TeichmanCounsel
1 appearance
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1 appearance

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John L O’KaneCounsel
1 appearance

for City of Oshawa

Cynthia KuehlCounsel
1 appearance

for City of Ottawa

Krista O’BrienAgent
8 appearances
Krista O'BrienAgent
2 appearances
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2 appearances
Krista O’BrienCounsel
1 appearance
Greg PowellCounsel
1 appearance
Guy TudinoCounsel
1 appearance

for City of Pembroke

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3 appearances
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1 appearance

for City of Vaughan

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Jaroslaw WowkAgent
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Jaroslaw WowkCounsel
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Lucy SunCounsel
1 appearance
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1 appearance

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George E. DanielsAgent
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1 appearance
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1 appearance

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Brad TeichmanCounsel
1 appearance

for Corporation of The City of Ottawa

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1 appearance
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1 appearance

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Julie AboucharCounsel
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Harold ElstonCounsel
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3 appearances
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3 appearances

for Director, Ministry of the Environment and Climate Change

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Ian FlettCounsel
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Gordon L. RobsonCounsel
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Elizabeth MarshallSelf-represented
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Damian BernacikCounsel
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1 appearance

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Alex PletschCounsel
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1 appearance
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Gregory HeckelCounsel
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Jack A. WalkerCounsel
2 appearances
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2 appearances
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2 appearances
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2 appearances
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Ewa KataAgent
2 appearances

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Enzo FonteAgent
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Helga ReissSelf-represented
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Panagiotis MichalakosSelf-represented
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Ian AndresCounsel
1 appearance
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1 appearance
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1 appearance

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Steven Charlebois-PageAgent
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Annik ForristalCounsel
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Konstantine J. StavrakosCounsel
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Dan RosmanCounsel
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Melissa MuskatCounsel
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Eric SherkinCounsel
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Lexie and Walter RaddickSelf-represented
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Steven LongoCounsel
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Steven Charlebois-PageAgent
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Mark S. GrossmanCounsel
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Basil F. McDonaldCounsel
1 appearance

for Municipal Property Assessment Corporation

Mohammad El DaliAgent
9 appearances
Karey LunauCounsel
7 appearances
Donald G. MitchellCounsel
6 appearances
Calvin HoCounsel
5 appearances
Matthew KanterCounsel
4 appearances
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2 appearances
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2 appearances
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2 appearances
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1 appearance
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1 appearance
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1 appearance
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1 appearance
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1 appearance
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for Terry Evans

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for the City of Niagara Falls

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1 appearance

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Tomoko TallSelf-represented
1 appearance
Baozhong LiSelf-represented
1 appearance
Bruce EasterbrookSelf-represented
1 appearance
Danny SaltzmanSelf-represented
1 appearance
Franklin David TallSelf-represented
1 appearance
Robert BaranowskiAgent
1 appearance

for the Municipal Property Assessment Corporation

Donald G. MitchellCounsel
2 appearances
Carolyn ButlerAgent
1 appearance
Donald MitchellCounsel
1 appearance
Don MitchellCounsel
1 appearance
Jeffrey E. FeinerCounsel
1 appearance
Jennifer BarlowCounsel
1 appearance
John SchererAgent
1 appearance
Karey LunauCounsel
1 appearance
Kashifa AslamCounsel
1 appearance
Kashifa AslamAgent
1 appearance
Makael NurAgent
1 appearance
Matt KanterCounsel
1 appearance
Michael RadanAgent
1 appearance
Mohammad El DaliAgent
1 appearance
Montanna Hill-SooleyCounsel
1 appearance
Robert ZamozniakAgent
1 appearance
Stephanie YatesAgent
1 appearance
Allyson AmsterCounsel
1 appearance
Tania PapaikonomouAgent
1 appearance

for the Requester

Kil Youn KimAgent
1 appearance
Kil Youn KimSelf-represented
1 appearance

for the Requesters

Brent HutzalSelf-represented
1 appearance

for the Respondent

David JanaszekCounsel
1 appearance

for the Town of Oakville

Dennis Y. PerlinCounsel
2 appearances

for the Town of Richmond Hill

Annette KimelmanAgent
1 appearance

for the Township of Norwich

Kyle KrugerAgent
1 appearance

for TKS Holdings Inc.

Alexander PletschCounsel
1 appearance

for Town of Aurora

Clayton PereiraAgent
1 appearance

for Town of Clarington

Michael SteinbergCounsel
1 appearance

for Town of Halton Hills

David JamesCounsel
1 appearance

for Town of Ingersoll and Township of South-West Oxford

Guy TudinoCounsel
1 appearance

for Town of Ingersoll, Township of South-West Oxford

Guy TudinoCounsel
1 appearance

for Township of Leeds and the Thousand Islands

John D. SimpsonCounsel
1 appearance

for Viva Properties Limited

Colin FrancisParalegal
1 appearance

for Vrancor Master GP Inc (Hurontario Street), 2391185 Ontario Inc, and Vrancor Master GP Inc (Wyecroft Road)

Steve M. PocrnicAgent
1 appearance

for Wawanesa Mutual Insurance Company

Lee SamisCounsel
1 appearance

for Wilfred Goldlust and Trillium Recoveries Inc.

Mauro MarchioniCounsel
1 appearance

for World Exchange Plaza Holding

Paul GrosmanCounsel
1 appearance

for wpd Fairview Wind Incorporated

Jesse LongCounsel
4 appearances
John RichardsonCounsel
3 appearances
Nedko PetkovCounsel
3 appearances
Jameel BaasitCounsel
1 appearance

Representative

Terry MokriyAgent
1 appearance
Gary FohrAgent
1 appearance

Requester

Elzbieta ManitiusSelf-represented
1 appearance
Kil Youn KimAgent
1 appearance

respondent_counsel

Albert EngelCounsel
1 appearance
Danielle MeulemanCounsel
1 appearance
Jocelyn CurryCounsel
1 appearance
Sarah KromkampCounsel
1 appearance
Sarah PowerCounsel
1 appearance

Self-represented

Elizabeth BellavanceSelf-represented
1 appearance
Helga ReissSelf-represented
1 appearance
Lexie RaddickSelf-represented
1 appearance
Michael A. LalondeSelf-represented
1 appearance
Osmo RamakkoSelf-represented
1 appearance
Virginia Stewart LoveSelf-represented
1 appearance
Walter RaddickSelf-represented
1 appearance

134

Decisions

Years active

Tribunals

0.4

cases/mo

OARB110(82%)

OERT16(12%)

OFSCDRS8(6%)

Decision types

motion

appeal

trial

costs

/Adjudicator

Dirk VanderBent — Vice-Chair

Property Tax Assessment

Administrative Law

Environmental Law

Other Tribunals

Statutory Accident Benefits Schedule matters (SABS)

Human Rights

Dirk VanderBent

Vice-Chair·Environmental Review Tribunal·Since 1999

OERT OFSCDRS OARB

134

cases · 28 yrs · OARB, OERT, OFSCDRS

Trial

Motion

Costs

Appeal

Sentencing

Vice-Chair· 84Vice-Chair· 12Vice-Chair· 10Arbitrator· 7VICE-CHAIR· 4Vice Chair· 4VICE-CHAIR· 3VICE-CHAIR· 2

Dirk VanderBent

OARBAssessment Review BoardJul 2, 2020

Unopposed motion for disclosure of third-party property documents granted.

The appellant requested an order for disclosure of documents from MPAC regarding a property not under appeal, pursuant to s. 53(5) of the Assessment Act.

The third-party property owner initially objected but failed to file a response to the motion.

As the motion was unopposed by all parties, the Board granted the request and ordered MPAC to disclose the requested documents subject to its statutory terms.

Centre Town Citizens (Ottawa) v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 44348

Melissa Muskat

In Private Practice4 cases2015–2025

Donald G. Mitchell

54 cases2015–2025

Dirk VanderBent

OARBAssessment Review BoardJun 2, 2020

Motion for disclosure granted in property assessment appeal; documents relating to sale and obsolescence claims found relevant.

MPAC sought documents relating to the recent sale of the business, as well as documents supporting Kraft's claims for functional and external obsolescence.

Kraft opposed the motion, arguing the documents were either irrelevant, privileged, or that the requests were disproportionate.

Kraft Heinz Canada ULC v. Municipal Property Assessment Corporation, 2020 CanLII 38934

Angus Mackay

Alon Eizenman

Dirk VanderBent

OARBAssessment Review BoardMay 8, 2020

Property assessment appeals reinstated because the appellant could not withdraw as of right after a respondent requested a higher assessment.

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals.

The Assessment Review Board agreed, finding that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

The appeals were reinstated, subject to the City's right to bring a motion for leave to withdraw.

City of Toronto v. Municipal Property Assessment Corporation Region 9, 2020 CanLII 33587

Angus Mackay

Alon Eizenman

Dirk VanderBent

OARBAssessment Review BoardMay 1, 2020

Appeals reinstated; notices served under former rules remain valid and preclude withdrawal as of right.

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals, believing it could do so as of right under the Current Rules.

The property owners requested reinstatement, arguing that MPAC had previously served a notice to request a higher assessment under the Former Rules, which precluded withdrawal as of right.

The Assessment Review Board found that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

Therefore, the appeals were withdrawn in error and were ordered reinstated, subject to the City's right to bring a motion for leave to withdraw.

City of Toronto v. Municipal Property Assessment Corporation Region 9, 2020 CanLII 32064

Dirk VanderBent

OARBAssessment Review BoardApr 23, 2020

Consent order granted requiring MPAC to disclose third-party property documents for assessment appeal.

The requesting party, 743031 Ontario Limited, sought an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to third-party properties not under appeal.

Notice was served on the third-party property owners, and no objections were received.

743031 Ontario Limited v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 30603

Dirk VanderBent

Request for review dismissed; equitable reduction not applied to mass appraisal assessed value.

The appellant requested a review of an Assessment Review Board decision regarding the valuation of a residential property.

Spiliotopoulos v. Municipal Property Assessment Corporation Region 15, 2020 CanLII 30641

Dirk VanderBent

In Private Practice23 cases2012–2026

Consent motion for disclosure of third-party property assessment documents granted.

Notice was served on the owners of the other properties, and no objections were received.

Centre Town Citizens (Ottawa) v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 30602

Steven Longo

3 cases2016–2020

Karey Lunau

71 cases2005–2024

Jamie G. Walker

24 cases2015–2025

Calvin Ho

Dirk VanderBent

Assessment appeals reinstated because MPAC's Statement of Response provided notice of intent to seek higher assessment.

The appellant property owner sought to withdraw its assessment appeals.

The Assessment Review Board found that MPAC's Statement of Response constituted valid notice of an intention to seek a higher assessment.

The Board granted MPAC's motion and reinstated the appeals, noting the appellant could still bring a formal motion for permission to withdraw.

Loblaw Properties Limited v. Municipal Property Assessment Corporation Region 09, 2020 CanLII 30601

Dirk VanderBent

OARBAssessment Review BoardApr 21, 2020

Motion to reject settlement dismissed as municipality failed to file Statement of Response under Current Rules.

The Board dismissed the motion, finding that the Current Rules applied to the proceeding.

Because the City failed to file a Statement of Response as required by the Current Rules, it was deemed not to oppose the settlement.

City of Brampton v. Municipal Property Assessment Corporation Region 15, 2020 CanLII 30604

Dirk VanderBent

OARBAssessment Review BoardApr 20, 2020

Request for review dismissed; appellant cannot withdraw assessment appeal as of right when respondents seek higher assessment.

The appellant requested a review of a Board decision that denied its request to withdraw its property assessment appeals as of right.

Merivale-Gilmour Manor Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28326

Dirk VanderBent

Motion for disclosure of third-party property documents granted on consent.

The appellant requested an order for the Municipal Property Assessment Corporation (MPAC) to disclose income and expense statements and rent rolls for third-party properties not under appeal.

Notice was served on the third-party property owners, and no objections were received.

On consent of all parties, the Assessment Review Board granted the request and ordered MPAC to disclose the requested documents subject to section 53(5) of the Assessment Act.

InterRent Ottawa No 2 Inc. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28983

Dirk VanderBent

Consent order granted requiring MPAC to disclose documents relating to non-appealed properties.

The requesting party sought an order requiring the Municipal Property Assessment Corporation to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed by the respondents, the Assessment Review Board granted the disclosure order on consent.

230 Gloucester St. Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28977

Dirk VanderBent

Unopposed motion for disclosure of third-party property assessment documents granted on consent.

The requesting party, 150 The Driveway Ltd., sought an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed and on consent of all parties, the Assessment Review Board granted the order for disclosure subject to terms imposed by MPAC under section 53(5) of the Assessment Act.

150 The Driveway Ltd. v. Municipal Property Assessment Corporation Region 03, 2020 CanLII 28974

John O’Kane

24 cases2017–2025

Dirk VanderBent

Request for review of tax refund dismissed; actual repair costs appropriately used to determine property value reduction.

The City of Mississauga requested a review of an Assessment Review Board decision that granted a property tax refund to the owner of a mixed-use building substantially damaged by fire.

Panagiotis Michalakos v. City of Mississauga, 2020 CanLII 28973

Dirk VanderBent

OARBAssessment Review BoardApr 15, 2020

Property assessment appeals dismissed due to appellant's failure to attend the scheduled telephone hearing.

The appellant filed appeals regarding the property assessment of a residential property for the 2019 and 2020 taxation years.

The Assessment Review Board scheduled a telephone conference call hearing, but the appellant failed to attend without prior notice.

After waiting 30 minutes and making reasonable efforts to contact the appellant, the Board dismissed the appeals for failure to proceed.

Lagrave v. Municipal Property Assessment Corporation, Region 15, 2020 CanLII 28979

Dirk VanderBent

OARBAssessment Review BoardApr 9, 2020

Request for review dismissed as proposed new evidence was available prior to the original hearing.

The Appellants filed a Request for Review of a previous Assessment Review Board decision regarding the valuation of their residential property.

They sought a rehearing to adduce additional evidence they claimed they could not obtain prior to the original hearing.

The Board dismissed the request, finding that the proposed evidence was either already available to the Appellants prior to the hearing, irrelevant, or would not have affected the original decision.

Tam Van Lam and Nu Diep v. Municipal Property Assessment Corporation Region 14, 2020 CanLII 27454

John O'Kane

9 cases2017–2025

Dirk VanderBent

City's request for review of tax refund dismissed; actual repair costs properly used to determine property value reduction.

The City of Mississauga filed a Request for Review of a Board decision that granted a property tax refund to the owner of a mixed-use building substantially damaged by fire.

Panagiotis Michalakos v. City of Mississauga, 2020 CanLII 27455

Dirk VanderBent

Late property assessment appeal dismissed; illness does not extend statutory deadline for received notices.

The requester sought a review of the Board's decision refusing to allow a late appeal of a property assessment.

The requester argued that severe illness prevented him from reviewing the Notice of Assessment until months after it was received.

The Board dismissed the request, finding that under section 40(6) of the Assessment Act, the deadline is absolute.

The narrow common law exception for late appeals only applies when the notice is not received at all, not when it is received but unread due to illness.

Fabric Cleaning Depot Services Ltd. v. Municipal Property Assessment Corporation, 2020 CanLII 27452

Dirk VanderBent

OARBAssessment Review BoardApr 2, 2020

Request for review of late appeal refusal dismissed; Board lacks jurisdiction to extend statutory deadline.

The appellant requested a review of the Board's decision refusing to allow a late appeal of a property assessment.

The appellant argued that severe illness prevented him from reviewing the Property Assessment Notice until months after it was received.

The Board dismissed the request, finding that under section 40(6) of the Assessment Act, the deadline is absolute unless the notice was never received.

Because the notice was delivered, the Board lacked jurisdiction to extend the deadline, regardless of the appellant's medical circumstances.

Fabric Cleaning Depot Services Ltd. v. Municipal Property Assessment Corporation, 2020 CanLII 26220

Philip Sanford

6 cases2020–2023

Paola Romano

2 cases2020–2020

Donald Mitchell

25 cases2006–2023

Dirk VanderBent