Jeff G. Cowan

The parties brought competing applications seeking the court’s direction regarding the interpretation of provisions in a commercial lease governing the determination of fair market land value for rent recalculation.

The lease required each party to appoint an appraiser and, if the resulting valuations differed by more than ten percent, for the two appraisers to jointly select a third appraiser.

After conflicting valuations triggered the third-appraiser mechanism, the tenant proposed altering the process to appoint a legally trained decision-maker who was not a licensed appraiser.

The court held that the lease clearly required the appointment of a qualified appraiser experienced in valuing commercial property in Toronto and that the proposed alternative would improperly amend the agreement without the landlord’s consent.

The court therefore directed that the previously identified qualified appraiser be appointed to proceed with the appraisal process.

Two applicants sought judicial review of municipal by-laws implementing a volume-based solid waste user fee and associated rebate program introduced by the City of Toronto.

The applicants argued that the waste collection charge was in substance an unlawful tax affecting provincial tax ratio rules and that the rebate constituted an impermissible redistribution of property taxes contrary to the City of Toronto Act, 2006.

The court held that the waste charge was a valid user fee because a sufficient nexus existed between the amount collected and the cost of providing waste services.

The court further held that the rebate was properly characterized as a municipal grant authorized under s. 83 of the City of Toronto Act, 2006 rather than a tax rebate.

The applications to quash the relevant by-law provisions were dismissed.