The Municipal Property Assessment Corporation (MPAC) brought a motion for the disclosure of a full commercial lease from the appellant, Metro Ontario Inc., in a property assessment appeal.
The appellant opposed the motion, arguing that it had already provided a lease summary and excerpts, and that producing the full historical lease would be overly burdensome and reveal commercially sensitive information.
The Assessment Review Board granted the motion, finding that the full lease was relevant to determining the property's current value using the income approach, and that its disclosure was proportionate to the issues in dispute.
The Board noted that statutory protections exist for commercially sensitive information.
