Assessment Review Board
Commission de révision de l’évaluation foncière
ORDER OF THE BOARD
ISSUE DATE:
September 18, 2015
BOARD ORDER NO.
138009
Assessed Person(s):
1243678 Ontario Limited
Appellant(s):
Mircosonic Group
Respondent(s):
City of Toronto
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”) Region 9
Property Location(s):
20 Duncan Street
Municipality(ies):
City of Toronto
Roll Number(s):
1904-062-280-00450-0000
Appeal Number(s):
3076211, 3010876, 2941948
Taxation Year(s):
2013, 2014, 2015
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Previous Hearing Event No.
571353
ARB Case Name:
BO 138009
Parties
Counsel+/Representative
1243678 Ontario Limited/ Mircosonic Group
Nick Mewett
MPAC
Erinn Grant
City of Toronto
The Board has reviewed a Draft Procedural Order (“DPO”) as was submitted by the participating parties, and finds it to be satisfactory.
The Board adopts and approves the DPO attached hereto, and Orders that the parties comply with all terms and procedural dates in the attached DPO. Failure to do so shall constitute a default of a Board Order, and the Board may consider and/or apply remedies and/or sanctions in accordance with its Rules of Practice and Procedure.
Accordingly, as was indicated at the initial prehearing event, you need not attend the scheduled September 29, 2015 prehearing at 655 Bay Street 12th Floor Room 3, Hearing No. 581340.
Parties (including the party in default and any other party) are required to advise the Board forthwith of any default of the provisions of the PRO as soon as such default occurs and a pre-hearing shall be scheduled to address the default.
“Bernard Cowan”
BERNARD COWAN
MEMBER
COPIES TO: All parties and their indicated representatives
AND TO: Case Coordinator, Yasmina Ramjaum
MPAC, Attn: Manager of Case Management
City of Toronto, Sara Baxter
Assessment Review Board
A constituent tribunal of Environment and Land Tribunals Ontario
Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248
ASSESSMENT REVIEW BOARD
Municipality: City of Toronto
Roll Numbers: 1904 062 280 004 50
Appeal Numbers: 2941948,3010876, 3076211
IN THE MATTER OF Section 40 of the Assessment Act, R.S.O. 1990, c.A.31, as amended, and in the matter of complaints to the Assessment Review Board with respect to the taxation years 2013-2015 and the prem ises known municipally as 20 DUNCAN ST
BETWEEN
1243678 ONTARIO LIMITED
GO MICROSONIC PROPERTIES
Represented by
Altus Group Tax Consulting Paralegal Professional Corporation
-and-
Appellant
MUNICIPAL PROPERTY ASSESSMENT CORPORATION
and
CITY OF TORONTO
Respondents
SUBMITTING:
Nick Mewett- for the Appellant
Erinn Grant- for the Municipal Property Assessment Corporation
PROCEDURAL ORDER OF THE ASSESSMENT REVIEW BOARD
The parties have already submitted and exchanged the:
(a) GRAD Report and assessment data;
(b) Statement of Issues of the Appellant;
(c) MPAC's Respon se to the Statement of Issue ;
THE BOARD ORDERS THAT:
- The \llunicipality did not serve a Statement of Response, and therefore shall be deemed to have elected not to participate actively in the appeal. The Municipality remains a statutory party and shall be entitled to notice of all future events and service of all mnterial, but without leave of the Board shall not be entitled to raise issues or present eviden(.'() at the hearing. Limited cross-examina tion may be
per mitted.
- A full hearing date will be Sl?t by the Board for one day during the week of Ma rch
7th, 2016. Notice will be sent to all parties of the date and tim..: of the hearing.
Any party requiring a subsequ<'nt pre-hearing event or a motion date may contact the Registrar to secur.e a date and may serve and file motion materials indicating the nature of the order requt>sted. 111e motion may be heard by teleconferenc-e call.
The Board may va ry or add to this Order at any time, either on request or <l.S it sees
Fit. Jt may alter this Order by an oral ruling or by anoth er writl'en Order.
PRODUCTION
- The pilrties are expected to complete the process of discovery and production as necessary not later tha n January 11, 2015. Any party may bring a motion in accordance with the Board's Rules.
PRE-HEARING REQUIREMENTS: WITNESSES, DOCUMENT EXCHANGE AND EXPERT EVIDENCE
- The following items are to be exchanged:
a. A list of witnesses, including experts, and the order in which they will be
called by February 10;
b. Expert witness statements and reports by february 15;
c. If appropriate, an Agreed Stiltement of Facts will be submitted by Febmary 15, and,
d. All other documentary evidence to be used <1t th e hearing.
- Any documents not disclosed by the timeframes set out above, may not be used as evidence at the hearing. Where a witness statement or expert report has not been provided by this date, the witness may not give evidence at the hearing.
EXPERT WITNESSES AND EVIDENCE
- Any party who provides a witness statem mt of expert witness and report must have the vitness attend the hearing to give oral evidence, unless the party notifies the Board at least 10 days prior to the hearing that written evidence is not part of their record or unless all parties advise in writing that they do not dispute the contents of the affidavit.
CHANGE OF WRITTEN EVIDENCE, WITNESS ATTENDAN CE AND AGREED STATEMENT OF FACTS
- A party wishing to materially change written evidence, including witness
statements, must make a written motion to the Board, in accord<mce with the Rules of
Prac tice and Procedure .
CONDUCT OF HEARING/HEARI NG PROCEDURES
- The length of the hearing will be one day.
Member
RELEASED ON:
COPIES TO: Parties who appeared/and or participated AND TO: MPAC, Attn: Manager of Case Management