The Municipal Property Assessment Corporation (MPAC) brought a motion for disclosure of documents from the property owners, First Gulf and Cadillac Fairview, in the context of property assessment appeals for the East Harbour Lands.
MPAC sought documents relating to the 2019 sale of the properties, development potential, appraisals, and communications with the provincial government regarding zoning changes.
The Assessment Review Board applied a two-part test of relevance and proportionality.
The Board found that the requested categories of documents were relevant to determining the highest and best use and current value of the properties.
However, the Board narrowed the scope of the requests to ensure proportionality, ordering the disclosure of specific, targeted documents such as the Agreement of Purchase and Sale, financial feasibility studies, and specific communications, rather than broad categories of 'all information'.
