Zoe Moraitis

The requesting party, 57 Spadina GP Inc., sought an order for the disclosure of documents from the Municipal Property Assessment Corporation (MPAC) regarding properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed by MPAC and the City of Toronto, the Assessment Review Board granted the order for disclosure pursuant to section 53(5) of the Assessment Act.

MPAC brought a motion seeking disclosure of leases, rent rolls, and income and expense statements from the appellant in a property assessment appeal.

The appellant consented to provide the documents reviewed by its expert, but opposed the request for documents relating to the 18 months following the valuation date.

The Assessment Review Board found that MPAC's motion was brought over a year after the deadline prescribed in the Schedule of Events.

The Board held that there were no exceptional circumstances to justify extending the deadline, as MPAC failed to adequately explain the delay and the alleged new evidence in the appellant's expert report did not relate to the post-valuation period.

The motion was granted in part based on the appellant's consent, but the request for post-valuation documents was denied.