The moving parties, retail tenants at Toronto Pearson International Airport, brought a motion for the production of assessment details, market information, and valuation records from the Municipal Property Assessment Corporation (MPAC).
The Assessment Review Board ordered MPAC to produce the requested documents, subject to the execution of strict confidentiality and non-disclosure undertakings by the moving parties' legal counsel and consultants, to protect the sensitive commercial information of other airport tenants and regional shopping centres.