Deborah Sprenger

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.