Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
December 3, 2015
FILE NO.:
DM 136490
Moving Party(ies):
Host International of Canada Ltd. LS Travel Retail North America Inc. and The Nuance Group (Canada) Inc.
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”)
Respondent(s):
The City of Mississauga (“City”)
Property Location(s):
See Schedule “A”
Municipality(ies):
City of Mississauga
Roll Number(s):
See Schedule “A”
Appeal Number(s):
See Schedule “A”
Taxation Year(s):
See Schedule “A”
Hearing Event No.:
593530
Legislative Authority:
Sections 32, 33, 40, 53 and 357. (7), 357. (8) and 442. (14) of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard:
November 4, 2015 in Mississauga, Ontario
APPEARANCES:
Parties
Counsel/Representative^+
Moving Parties
P. Milligan. J. Walker
MPAC
M. Van Berkum
Omers Realty Management Inc.,
P. Sandford
CF/TEC Holdings Inc., CF Realty Holdings Inc. and Ontrea Inc.
J. Cowan
Greater Toronto Airports Authority (“GTAA”)
R. Ford-King^+
City of Mississauga
B. Teichman
DISPOSITION OF THE BOARD DELIVERED BY SUSAN F. MATHER AND CATHERINE ROBERTS
DISPOSITION OF MOTION
Upon hearing the submissions of counsel for the Appellants/Moving Parties, counsel for the Respondents, MPAC; the City; Omers Realty Management Corporation; Ontrea Inc.; CF/TEC Holdings Inc.; CF/Realty Holdings Inc.; and a representative of the GTAA, it is hereby ordered that:
1MPAC shall produce to legal counsel and consultants for the Appellants/Moving Parties by March 31, 2016 following receipt by MPAC, its counsel, and counsel for the persons listed on Attachment “A” to the Undertakings of Confidentiality and Non-Disclosure (the “Undertakings”) of executed Undertakings of legal counsel and consultants for the Appellants/Moving Parties:
(a) The assessment details (GRADS) and all market and file information and documentation for the taxation years outlined in Schedule “A”, including rent rolls, leases, lease excerpts or extracts, valuation records in complete detail, sales information, actual income and expense information and analysis in its power, possession or control, with respect to its valuation and assessment of the following properties:
Lester B. Pearson International Airport
Occupant
Location
Municipality
Roll No.
Air France
Airport Road
Mississauga
21 05 050 113 60005 0000
Air Transat A.T. Inc.
Airport Road
Mississauga
21 05 050 113 60006 0000
American Airlines Inc.
Airport Road
Mississauga
21 05 050 113 60009 0000
Aviation Interfaith Ministry of Toronto
Airport Road
Mississauga
21 05 050 113 60012 0000
British Airways PLC
Airport Road
Mississauga
21 05 050 113 60016 0000
Cathay Pacific Airways International Ltd.
Airport Road
Mississauga
21 05 050 113 60020 0000
Continental Airlines
Airport Road
Mississauga
21 05 050 113 60023 0000
Delta Airlines Inc.
Airport Road
Mississauga
21 05 050 113 60025 0000
El-Al Airlines
Airport Road
Mississauga
21 05 050 113 60026 0000
KLM Royal Dutch Airlines
Airport Road
Mississauga
21 05 050 113 60032 0000
Korean Airlines
Airport Road
Mississauga
21 05 050 113 60033 0000
Polish Airlines Lot
Airport Road
Mississauga
21 05 050 113 60034 0000
Nuance Group (Canada) Inc.
Airport Road
Mississauga
21 05 050 113 60041 0000
Pakistan International Airlines
Airport Road
Mississauga
21 05 050 113 60044 0000
Peel Regional Municipality
Airport Road
Mississauga
21 05 050 113 60046 0000
Sunglass Hut of Canada Ltd.
Airport Road
Mississauga
21 05 050 113 60054 0000
Travelex Canada Limited
Airport Road
Mississauga
21 05 050 113 60058 0000
U.S. Airways
Airport Road
Mississauga
21 05 050 113 60063 0000
Public Works Canada
Airport Road
Mississauga
21 05 050 113 60068 0000
Public Works Canada
Airport Road
Mississauga
21 05 050 113 60069 0000
Public Works Canada
Airport Road
Mississauga
21 05 050 113 60071 0000
Transport Canada
Airport Road
Mississauga
21 05 050 113 60072 0000
Public Works Canada
Airport Road
Mississauga
21 05 050 113 60073 0000
CanJet (2001) Limited
Airport Road
Mississauga
21 05 050 113 60077 0000
National Car Rental (Canada) Inc.
Airport Road
Mississauga
21 05 050 113 60091 0000
Aviscar Inc.
Airport Road
Mississauga
21 05 050 113 60092 0000
Budget Car Inc.
Airport Road
Mississauga
21 05 050 113 60093 0000
Dollar Thrifty Auto Group Canada Inc.
Airport Road
Mississauga
21 05 050 113 60094 0000
Hertz Canada Limited
Airport Road
Mississauga
21 05 050 113 60095 0000
Air Canada
Airport Road
Mississauga
21 05 050 113 60097 0000
Host International of Canada Ltd.
Airport Road
Mississauga
21 05 050 113 60103 0000
Hachette Distribution Services (Canada) Inc.
Airport Road
Mississauga
21 05 050 113 60104 0000
Compania Panamena de Aviacion C/B/A Copa Airlines
Airport Road
Mississauga
21 05 050 113 60110 0000
Eva Airways Corporation
Airport Road
Mississauga
21 05 050 113 60111 0000
Hainan Airlines Company Limited
Airport Road
Mississauga
21 05 050 113 60112 0000
Jazz Air LP
Airport Road
Mississauga
21 05 050 113 60113 0000
Transaero Airlines
Airport Road
Mississauga
21 05 050 113 60114 0000
Turkish Airlines
Airport Road
Mississauga
21 05 050 113 60115 0000
1791949 Ontario Ltd., O/A Toronto BHS
Airport Road
Mississauga
21 05 050 113 60117 0000
ASP Incorporated
Airport Road
Mississauga
21 05 050 113 60119 0000
Bell Canada
Airport Road
Mississauga
21 05 050 113 60120 0000
Compass Support Service Canada Limited
Airport Road
Mississauga
21 05 050 113 60121 0000
Royal Canadian Mounted Police
Airport Road
Mississauga
21 05 050 113 60123 0000
Thomas Cook Canada Inc.
Airport Road
Mississauga
21 05 050 113 60124 0000
TriExpress Courier Services 2007 Ltd.
Airport Road
Mississauga
21 05 050 113 60125 0000
Clear Channel Outdoor Company Canada
Airport Road
Mississauga
21 05 050 113 60126 0000
Aves Flight Support Inc.
Airport Road
Mississauga
21 05 050 113 60127 0000
Exchange Corporation Canada Inc.
Airport Road
Mississauga
21 05 050 113 60128 0000
Servisair Inc. (ACAP)
Airport Road
Mississauga
21 05 050 113 60129 0000
EgyptAir Canada
Airport Road
Mississauga
21 05 050 113 60130 0000
Ethiopian Airlines
Airport Road
Mississauga
21 05 050 113 60131 0000
Fly Jamaica Airways Limited
Airport Road
Mississauga
21 05 050 113 60132 0000
Air Canada Rouge
Airport Road
Mississauga
21 05 050 113 60133 0000
Saudi Arabian Airlines
Airport Road
Mississauga
21 05 050 113 60134 0000
Sky Regional Airline Inc.
Airport Road
Mississauga
21 05 050 113 60135 0000
Aeroflot Russian Airlines
Airport Road
Mississauga
21 05 050 113 60136 0000
Philippines Airlines
Airport Road
Mississauga
21 05 050 113 60137 0000
American Eagle Airlines
Airport Road
Mississauga
21 05 050 113 60138 0000
7 Eleven
Airport Road
Mississauga
21 05 050 113 60139 0000
Best Buy Canada
Airport Road
Mississauga
21 05 050 113 60140 0000
David’s Tea
Airport Road
Mississauga
21 05 050 113 60141 0000
Goodlife
Airport Road
Mississauga
21 05 050 113 60142 0000
The Body Shop
Airport Road
Mississauga
21 05 050 113 60143 0000
OTG Management YYZ
Airport Road
Mississauga
21 05 050 113 60144 0000
Subway Canada
Airport Road
Mississauga
21 05 050 113 60145 0000
A & W
Airport Road
Mississauga
21 05 050 113 60146 0000
Exchange Corporation Canada Inc.
Airport Road
Mississauga
21 05 050 113 60147 0000
Air France
Airport Road
Mississauga
21 05 050 113 60005 0000
GTA Super Regional SC
Occupant
Location
Municipality
Roll No.
Omers Realty Management Corporation
100 City Centre Dr.
Mississauga
21 05 040 154 00453 0000
Omers Realty Management Corporation
100 City Centre Dr.
Mississauga
21 05 040 154 00455 0000
Ontrea Inc.
25 The West Mall
Toronto (Etob.)
19 19 014 120 01500 0000
Ontrea Inc.
25 The West Mall
Toronto (Etob.)
19 19 014 120 01550 0000
CF/TEC Holdings Inc.
1 Dundas St. W.
Toronto
19 04 066 080 03610 0000
CF/TEC Holdings Inc.
1 Dundas St. W.
Toronto
19 04 066 080 03700 0000
CF/TEC Holdings Inc.
1 Dundas St. W.
Toronto
19 04 066 080 04100 0000
Omers Realty Management Corporation
3401 Dufferin St
Toronto (North York)
19 08 043 560 03100 0000
CF/Realty Holdings Inc.
1800 Sheppard Ave. E.
Toronto (North York)
19 08 112 770 00300 0000
Ottawa Airport
Occupant
Location
Municipality
Roll No.
Porter Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90703 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90707 0000
Aero MAG 2000 Yow Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90709 0000
American Eagle Airlines Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90717 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90724 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90748 0000
Aer Rianta International (North America) Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90801 0000
HMS Host (Host International)
1000 Airport Pky.
Ottawa
06 14 116 401 90802 0000
LS Travel Retail North America
1000 Airport Pky.
Ottawa
06 14 116 401 90803 0000
LS Travel Retail North America
1000 Airport Pky.
Ottawa
06 14 116 401 90804 0000
Servisair Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90805 0000
The Bentley Group
1000 Airport Pky.
Ottawa
06 14 116 401 90806 0000
Ice Currency Services Canada
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90807 0000
Booster Juice Holdings Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90808 0000
Aer Rianta International (North America) Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90809 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90810 0000
Sunwing Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90811 0000
Air Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90812 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90813 0000
Bradley Air Services Limited
1000 Airport Pky.
Ottawa
06 14 116 401 90814 0000
Air Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90815 0000
United Airlines Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90816 0000
Porter Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90817 0000
Pars Transport
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90818 0000
Royal Canadian Mounted Police
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90819 0000
Porter Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90820 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90821 0000
U.S. Airways Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90822 0000
WestJet
1000 Airport Pky.
Ottawa
06 14 116 401 90823 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90824 0000
Garda Security Screening Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90825 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90826 0000
Public Works Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90827 0000
Air Canada
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90828 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90829 0000
U.S. Airways Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90830 0000
WestJet
1000 Airport Pky.
Ottawa
06 14 116 401 90831 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90832 0000
ASIG Ground Handling Canada Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90833 0000
Garda Security Screening Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90834 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90835 0000
Canadian Air Transport Security Authority (CATSA)
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90836 0000
Delta Airlines
1000 Airport Pky.
Ottawa
06 14 116 401 90837 0000
Saleeka Intl.
1000 Airport Pky.
Ottawa
06 14 116 401 90838 0000
Avis Car Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90839 0000
Budget Car Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90840 0000
Enterprise Rent a Car Canada Ltd.
1000 Airport Pky.
Ottawa
06 14 116 401 90841 0000
Surgenor National Leasing Limited
1000 Airport Pky.
Ottawa
06 14 116 401 90842 0000
Tilden Car Rental Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90843 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90844 0000
Porter Airlines Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90845 0000
Canadian North Inc.
1000 Airport Pky. Pvt.
Ottawa
06 14 116 401 90846 0000
Bee-Clean Building Maintenance
1000 Airport Pky.
Ottawa
06 14 116 401 90847 0000
Jazz Air LP
1000 Airport Pky.
Ottawa
06 14 116 401 90848 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90849 0000
Aer Rianta International (North America) Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90850 0000
HMS Host (Host International)
1000 Airport Pky.
Ottawa
06 14 116 401 90851 0000
LS Travel Retail North America
1000 Airport Pky.
Ottawa
06 14 116 401 90852 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90853 0000
Allstream
1000 Airport Pky.
Ottawa
06 14 116 401 90854 0000
Booster Juice Holdings Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90855 0000
Porter Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90856 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90857 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90858 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90859 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90860 0000
Air Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90861 0000
Air Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90862 0000
HMS Host (Host International)
1000 Airport Pky.
Ottawa
06 14 116 401 90863 0000
Porter Airlines Inc.
1000 Airport Pky.
Ottawa
06 14 116 401 90864 0000
Canadian Air Transport Security Authority (CATSA)
1000 Airport Pky.
Ottawa
06 14 116 401 90865 0000
Air Canada
1000 Airport Pky.
Ottawa
06 14 116 401 90866 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90867 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90868 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90869 0000
Ottawa MacDonald-Cartier International Airport Authority
1000 Airport Pky.
Ottawa
06 14 116 401 90870 0000
2For greater clarity, MPAC shall produce the confidential information referred to in paragraph 1(a) above in the following manner:
(i) Counsel for the Appellants/Moving Parties and counsel for the City shall get copies of the material related to all of the properties noted in paragraph 1(a);
(ii) Counsel for the owners of the five (5) regional shopping centres listed in Attachment “A” shall receive copies of the material regarding the shopping centres only;
(iii) Counsel for any of the affected tenants at the MacDonald-Cartier Airport in Ottawa (the Ottawa Airport) listed in Attachment “A” shall get copies of the materials related to their respective clients in relation to the MacDonald-Cartier Airport only;
(iv) Counsel for the Greater Toronto Airport Authority shall get copies of the material related to Pearson International Airport only.
3MPAC shall produce electronic copies of all market and file information and documentation with respect to the properties listed in paragraph 1(a) above on a USB stick or disk together with an accompanying electronic document index, both in searchable format. Two USB sticks or disks shall be provided to counsel, with one being delivered by that counsel to the consultant from whom a confidentiality undertaking has been provided. All affected counsel shall arrange for pick-up of the USB stick or disk upon notification of MPAC’s counsel.
4The obligation of MPAC to make production pursuant to this order arises only where confidentiality undertakings in the forms attached as Schedule “B”, completed and executed by the counsel and consultants to whom that material is to be delivered, is received by MPAC’s counsel. Both electronic and original copies of the Undertakings must be delivered to counsel for MPAC and counsel for the persons listed on Attachment “A” to the Undertakings.
5A further prehearing event by telephone conference will be held on May 18, 2016 at 10:00 a.m. Hearing No: 611340
No earlier than five minutes prior to the indicated start time participants to the call must dial one of the following numbers:
From within Toronto:
From outside of Toronto:
416-212-8012
1-866-633-0848
After the conference greeting enter the code: 9814805 #
You will be connected to the call with all other participants. Please remain on the line until the Presiding Member calls the hearing to order.
If experiencing technical difficulties, press ‘*0’ to access the I-Serve operator for assistance.
Note: Rule 15 of the Board’s Rules of Practice and Procedure whereby the Board will not proceed with an in-person hearing event for at least 30 minutes after the time given for commencement of the event, will not proceed with a telephone conference call or a video conference call for at least 10 minutes after the time given for commencement of the event, if one or more parties have not yet appeared.
In cases of non-attendance by a party, without reasonable excuse, the Board may proceed to determine the matter or, where it deems appropriate, take steps to dismiss.
“Susan F. Mather”
SUSAN F. MATHER
VICE CHAIR
“Catherine Roberts”
CATHERINE ROBERTS
MEMBER
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
SCHEDULE “A”
SCHEDULE “B”
Appeal Nos.: See attached Schedule “A”
ASSESSMENT REVIEW BOARD
IN THE MATTER OF Section 40 of the Assessment Act, R.S.O. 1990, c.A.31, as amended (the “Act”);
AND IN THE MATTER OF the Rules of Practice and Procedure issued by the Assessment Review Board;
AND IN THE MATTER OF appeals with respect to the premises occupied by Host International of Canada Ltd., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll Nos. 21 05 050 113 60067 0000 and 21 05 050 113 60103 0000 more particularly described in attached Schedule “A”.
AND IN THE MATTER OF appeals with respect to the premises occupied by LS Travel Retail North America Inc., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll Nos. 21 05 050 113 60064 0000, 21 05 050 113 60104, 21 05 050 113 16212 0000, 21 05 050 113 16213 0000, 21 05 050 113 16214 0000, 21 05 050 113 16215 0000, 21 05 050 113 16216 0000, 21 05 050 113 16217 0000, 21 05 050 113 16218 0000, and 21 05 050 113 16235 0000, more particularly described in attached Schedule “A”.
AND IN THE MATTER OF appeals with respect to the premises occupied by Nuance Group (Canada) Inc., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll No. 21 05 050 113 60041 0000 more particularly described in attached Schedule “A”.
B E T W E E N:
HOST INTERNATIONAL OF CANADA LTD., LS TRAVEL RETAIL NORTH AMERICA INC, and THE NUANCE GROUP (CANADA) INC.
Moving Party/Appellant
And
MUNICIPAL PROPERTY ASSESSMENT CORPORATION, THE CITY OF MISSISSAUGA and GREATER TORONTO AIRPORTS AUTHORITY
Respondents
UNDERTAKING OF CONFIDENTIALITY AND NON-DISCLOSURE
TO THE MUNICIPAL PROPERTY ASSESSMENT CORPORATION, IT’S COUNSEL and THE PERSONS LISTED ON ATTACHMENT “A”:
I, of the , counsel for the Moving Party/Appellant in these proceedings, undertake that I will not disclose to any person, except as expressly permitted by the terms of this Undertaking, information provided pursuant to the Order of the Assessment Review Board (“Board”) dated (“confidential information”). Subject to the rights and qualifications set out below, the confidential information may be disclosed only to lawyers, expert witnesses, paralegals and consultants retained by the Appellant in connection with the appeals herein who have signed an Undertaking in substantially the same form as this Undertaking and delivered either an original signed copy or an electronically transmitted copy to counsel for MPAC and to counsel for the assessed persons listed on Attachment “A” hereto. No confidential information can be disclosed to any person, including a lawyer, expert witness, paralegal or consultant, who is an owner of, or an employee of, the Appellant in these proceedings.
This Undertaking does not extend to disclosure of confidential information or part thereof if, prior to its disclosure by MPAC, such information was in my possession, custody, or control as a result of my own independent investigations.
This Undertaking does not preclude me from disclosing opinions and conclusions so long as confidential information is not disclosed in so doing.
Except as expressly permitted in this Undertaking, I agree not to make a copy of any confidential information provided to me pursuant to the Order of the Board dated . I understand and agree that the confidential information provided to me by MPAC pursuant to the Board’s Order may be entered on a computer disk or a memory stick. Any confidential information entered on the computer disk or memory stick is not to be transferred or copied in any way except as expressly permitted herein. The computer disk or memory stick is to remain in my exclusive possession and to be kept in a secure location. The computer disk or memory stick will be erased at the conclusion of the proceedings and I will provide a written confirmation of the erasure to counsel for MPAC and counsel for the assessed persons listed in Attachment “A”.
Confidential information disclosed to me may be included in reports and other Exhibits to be submitted to the Board. If that happens, I will take all reasonable and necessary steps to assist in ensuring that there is no disclosure of the documents except as permitted in this Undertaking. I acknowledge that, subject to any Order of the Assessment Review Board or a Court, it is the intention of the parties to these proceedings, that reference to or disclosure or production of the confidential information in the course of these proceedings or in any application for leave to appeal or appeal proceedings will be done in such a manner as will preclude disclosure of the confidential information to any person, other than counsel, consultants and experts acting for the parties and the presiding members of the Assessment Review Board or the Court.
If any confidential information is to be included in a report or other Exhibit to be submitted to the Board or a court I undertake to advise counsel for the persons listed on Attachment “A” as soon as reasonably practicable.
I acknowledge that maintaining confidentiality following the conclusion of proceedings is essential. I undertake to ask the presiding member or members of the Board, and any judge or judges who may hear an appeal, to seal or redact and prevent public access to any confidential information contained in transcripts, exhibits, facta, motion records, appeal books, compendia or other materials.
At the conclusion of the proceeding, including any appeals from a decision of the Board, I undertake to either return all confidential information to MPAC, including any information supplied to another person through me, or to confirm that the confidential information has been appropriately destroyed. In either event I will provide written confirmation of my actions to counsel for the persons listed in Attachment “A”.
I acknowledge that disclosure of the confidential information may be prejudicial to the interests of the taxpayers listed in Attachment “A” and could harm their businesses. I will at all times protect the confidential information in accordance with the terms of this Undertaking.
DATED at Toronto this day of , 2015.
Counsel
ATTACHMENT “A”
OMERS Realty Management Corporation OMERS Realty Holdings (Yorkdale) Inc. Ontrea Inc. CF/TEC Holdings Inc. CF/Realty Holdings Inc. Greater Toronto Airports Authority (“GTAA”)
Appeal Nos.: See attached Schedule “A”
ASSESSMENT REVIEW BOARD
IN THE MATTER OF Section 40 of the Assessment Act, R.S.O. 1990, c.A.31, as amended (the “Act”);
AND IN THE MATTER OF the Rules of Practice and Procedure issued by the Assessment Review Board;
AND IN THE MATTER OF appeals with respect to the premises occupied by Host International of Canada Ltd., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll Nos. 21 05 050 113 60067 0000 and 21 05 050 113 60103 0000 more particularly described in attached Schedule “A”.
AND IN THE MATTER OF appeals with respect to the premises occupied by LS Travel Retail North America Inc., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll Nos. 21 05 050 113 60064 0000, 21 05 050 113 60104, 21 05 050 113 16212 0000, 21 05 050 113 16213 0000, 21 05 050 113 16214 0000, 21 05 050 113 16215 0000, 21 05 050 113 16216 0000, 21 05 050 113 16217 0000, 21 05 050 113 16218 0000, and 21 05 050 113 16235 0000, more particularly described in attached Schedule “A”.
AND IN THE MATTER OF appeals with respect to the premises occupied by Nuance Group (Canada) Inc., municipally known as Airport Road, Toronto International Airport, in the City of Mississauga, Roll No. 21 05 050 113 60041 0000 more particularly described in attached Schedule “A”.
B E T W E E N:
HOST INTERNATIONAL OF CANADA LTD., LS TRAVEL RETAIL NORTH AMERICA INC, and THE NUANCE GROUP (CANADA) INC.
Moving Party/Appellant
And
MUNICIPAL PROPERTY ASSESSMENT CORPORATION, THE CITY OF MISSISSAUGA and GREATER TORONTO AIRPORTS AUTHORITY
Respondents
UNDERTAKING OF CONFIDENTIALITY AND NON-DISCLOSURE
TO THE MUNICIPAL PROPERTY ASSESSMENT CORPORATION, ITS COUNSEL and THE PERSONS LISTED ON ATTACHMENT “A”:
I, of the , a consultant retained by the Moving Party/Appellant in these proceedings, undertake that I will not disclose to any person, except as expressly permitted by the terms of this Undertaking, information provided pursuant to the Order of the Assessment Review Board (“Board”) dated (“confidential information”). Subject to the rights and qualifications set out below, the confidential information may be disclosed only to lawyers, expert witnesses, paralegals and consultants retained by the Appellant in connection with the appeals herein who have signed an Undertaking in substantially the same form as this Undertaking and delivered either an original signed copy or an electronically transmitted copy to counsel for MPAC and to counsel for the assessed persons listed on Attachment “A” hereto. No confidential information can be disclosed to any person, including a lawyer, expert witness, paralegal or consultant, who is an owner of, or an employee of, the Appellant in these proceedings.
This Undertaking does not extend to disclosure of confidential information or part thereof if, prior to its disclosure by MPAC, such information was in my possession, custody, or control as a result of my own independent investigations.
This Undertaking does not preclude me from disclosing opinions and conclusions so long as confidential information is not disclosed in so doing.
Except as expressly permitted in this Undertaking, I agree not to make a copy of any confidential information provided to me pursuant to the Order of the Board dated . I understand and agree that the confidential information provided to me by MPAC through counsel for the Moving Party/Appellant pursuant to the Board’s Order may be entered on a computer disk or a memory stick. Any confidential information entered on the computer disk or memory stick is not to be transferred or copied in any way except as expressly permitted herein. The computer disk or memory stick is to remain in my exclusive possession and to be kept in a secure location. The computer disk or memory stick will be erased at the conclusion of the proceedings and I will provide a written confirmation of the erasure to counsel for MPAC, counsel for the Moving Party/Appellant and to counsel for the assessed persons listed in Attachment “A”.
Confidential information disclosed to me may be included in reports and other Exhibits to be submitted to the Board. If that happens, I will take all reasonable and necessary steps to assist in ensuring that there is no disclosure of the documents except as permitted in this Undertaking. I acknowledge that, subject to any Order of the Assessment Review Board or a Court, it is the intention of the parties to these proceedings that reference to or disclosure or production of the confidential information in the course of these proceedings or in any application for leave to appeal or appeal proceedings will be done in such a manner as will preclude disclosure of the confidential information to any person, other than counsel, consultants and experts acting for the parties and the presiding members of the Assessment Review Board or the Court.
At the conclusion of the proceeding, including any appeals from a decision of the Board, I undertake to either return all confidential information to MPAC, including any information supplied to another person through me, or to confirm that the confidential information has been appropriately destroyed. In either event I will provide written confirmation of my actions to counsel for MPAC, counsel for the Moving Party/Appellant and to counsel for the persons listed in Attachment “A”.
I acknowledge that disclosure of the confidential information may be prejudicial to the interests of the taxpayers listed in Attachment “A” and could harm their businesses. I will at all times protect the confidential information in accordance with the terms of this Undertaking.
DATED at Toronto this day of , 2015.
ATTACHMENT “A”
Omers Realty Management Corporation OMERS Realty Holdings (Yorkdale) Inc. Ontrea Inc. CF/TEC Holdings Inc. CF/Realty Holdings Inc. Greater Toronto Airports Authority (“GTAA”)