King Edward Realty Inc. v. Municipal Property Assessment Corporation, 2015 CanLII 54417

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: August 25, 2015

FILE NO.: DM 134136

Moving Party(ies): King Edward Realty Inc., HMC AP Canada Inc., SCG Property Company, Starwood Canada Corporation and Intercontinental Hotel Group

Respondent(s): Municipal Property Assessment Corporation (“MPAC”)

Respondent(s): Cities of Toronto, Ottawa, Mississauga and Markham

Property Location(s): See Schedule A

Municipality(ies): See Schedule A

Roll Number(s): See Schedule A

Appeal Number(s): See Schedule A

Taxation Year(s): See Schedule A

Hearing Event No.: 599370

Legislative Authority: Sections 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard: August 19, 2015 by Teleconference Call

APPEARANCES:

Parties Counsel

King Edward Realty Inc., HMC AP Canada Inc., SCG Property Company, Starwood Canada Corporation and Intercontinental Hotel Group Peter Milligan and Jamie Walker

MPAC Frank Shea

City of Markham No one appeared

City of Mississauga Sean Doyle

City of Ottawa No one appeared

City of Toronto No one appeared

MEMORANDUM OF ORAL DISPOSITION DELIVERED BY J. L. WALKER

ISSUE

1The motion is for an Order of the Assessment Review Board (“Board”) permitting the Appellants to serve a Notice of Motion on parties by means other than personal service pursuant to Rule 34(f) of the Board’s Rules of Practice and Procedure (“Rules”).

2The Appellants appealed the assessments of the subject properties listed in Schedule A for the taxation years 2006 through 2015. The subject properties are hotels located in the City of Toronto, City of Ottawa, City of Mississauga and City of Markham, and are comprised of guest rooms or suites, food and beverage outlets, meeting and conference spaces, and parking spaces for vehicles.

3The Appellants intend to bring a motion under Rule 57 of the Rules to compel MPAC to produce documents containing confidential information, which is received from other property owners, subject to s. 53 of the Assessment Act, R.S.O. 1990, c. A.31, as amended.

4The other property owners are non-parties with respect to the appeal numbers listed in Schedule A and to Hearing No. 583935, scheduled for October 19, 2015. The properties in question may be similar real property for the purposes of the appeals. The Appellants require the requested documents in order to litigate their assessment appeals.

5Rule 34 of the Rules provides that the Board may order service of a motion on a non-party by way of an alternative to personal service. The Appellants seek an order that their motion be served by way of registered mail to the last known mailing address of the property owners whose information is being sought, both to the address on the roll and, where the owner is a corporation, to the corporation’s registered head office. The service will be directed toward the “General Manager of the Hotel”.

6The Appellants seek a further order that, in the event that the property owner has outstanding appeals before the Board, the production motion will also be copied to the owner’s representative. The Appellants undertake to provide the Board an affidavit of service, and to provide copies of the electronic signature from Canada Post for the registered mail, confirming that the package has actually been received by the addressee.

7The Appellants submit that the alternative method of service to the other property owners is the most just, expeditious and least expensive method of advancing the Appellant’s Rule 57 motion. The Appellants require the requested documentation in order to properly prosecute their assessment appeals.

DISPOSITION OF MOTION AND ORDER OF THE BOARD

The Board Orders, on consent of the parties that:

8The Appellants motion shall be served by way of registered mail to the last known mailing address of the property owners whose information is being sought, both to the address on the roll and, where the owner is a corporation, to the corporation’s registered head office. The service shall be directed toward the “General Manager of the Hotel”.

9In the event that the property owner has outstanding appeals before the Board, the production motion will also be copied to the owner’s representative.

10The Appellants shall provide the Board with an affidavit of service, and provide copies of the electronic signature from Canada Post for the registered mail, confirming that the package was actually received by the addressee.

11The Appellants shall provide a copy of this Order in the production motion.

12The Board’s Order is effective August 19, 2015, immediately following the Board’s oral decision at the teleconference call, with the Memorandum of the Board’s Order to be released as soon as possible.

13The appeals are adjourned to a further prehearing event by Telephone Conference call, which will be held September 14, 2015 at 11:00 a.m., Hearing Number 600036, entry code 2179800#.

14The purpose of the next prehearing event is to schedule the Appellants Rule 57 motion.

15Notice will be given.