Kathleen D. Poole

The moving party brought a motion for leave to appeal an order of the Assessment Review Board.

The Divisional Court dismissed the motion for leave to appeal and awarded costs of $5,000 to the responding party, payable jointly and severally by the moving party and the City of Toronto.

The City of Toronto brought a stated case from the Assessment Review Board to determine whether the Municipal Property Assessment Corporation (MPAC) or the Assessment Review Board (ARB) has the jurisdiction to alter a property's current value when issuing an omitted or supplementary assessment to change its tax status from exempt to taxable.

The Divisional Court held that neither MPAC nor the ARB has the power to change the current value of a property in these circumstances unless there has been a physical change to the property.

The power to issue omitted or supplementary assessments is limited to reflecting the change in tax status.

The Municipal Property Assessment Corporation (MPAC) brought a motion for leave to appeal a decision of the Assessment Review Board regarding the assessment of a Canadian Pacific Railway rail yard in Hamilton.

MPAC argued the Board erred in applying a Market Adjustment Factor (MAF) and in finding that CP was not in actual use and occupation of the portion of lands leased to Steelcare Inc. The Divisional Court dismissed the motion, finding no good reason to doubt the correctness of the Board's decision on either issue, as the Board properly applied the relevant provisions of the Assessment Act and case law.