Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: January 7, 2016

FILE NO.: WR 124267

Assessed Person(s): Great-West Life Assurance Co. and London Life Insurance Company

Appellant(s): 1388688 Ontario Ltd. c/o Riocan Management Inc.

Respondent(s): City of Brampton

Property Location(s): 10900 Hurontario Street

Municipality(ies): City of Brampton

Roll Number(s): 2110-060-001-08410-0000

Appeal Number(s): 2887915

Taxation Year(s): 2010

Hearing Event No. 553239

Legislative Authority: Section 364.(14) of the Municipal Act, S.O. 2001,c. 25,as amended

Heard: March 3, 2014 in Brampton, Ontario

APPEARANCES:

Parties

Counsel⁺/Representative

1388688 Ontario Ltd. c/o Riocan Management Inc.

M. Mamaril-Padilla

City of Brampton

Y. Kwiecien

A. Karreman

DECISION OF THE BOARD DELIVERED BY DAN WEAGANT

INTRODUCTION

1On December 7, 2009 the property at 10900 Hurontario Street (“subject property”), a multi-unit commercial property, was sold from Great-West Life Assurance Co. (“Great West”) to 1388688 Ontario Ltd. who is represented by the Complainant, Riocan Management Inc. (“Riocan”). At the time of the transaction, Riocan states that four units known as A3, A5, A6 and A13 were vacant.

2In January of 2011, an application was made by Riocan (“Complainant”) to the City of Brampton for vacant unit rebates for the four units, for the 2010 taxation year. The application indicated December 7, 2009 as the first day of vacancy for all four units.

3On April 21, 2011, the City of Brampton (“City”) issued a determination letter, indicating credits to the property tax account of the subject property for units A3, A5 and A13, with a determined vacancy period commencing January 1, 2010. No credit was determined by the City for unit A6. On May 5, 2011, a refund cheque was issued by the City, to Riocan for the rebates determined in the letter of April 21, 2011.

4The Complainant believed that the vacant unit rebate payable should reflect the vacancies on all four units, commencing on December 7, 2009. In the case of unit A6, Riocan further believed that the last 25 days of 2009 should be eligible to be added to the vacancy period in 2010 to make it eligible for vacant unit rebate, for which it otherwise would not be, owing to it being vacant for only 74 days in 2010 and not a minimum of 90 days as stipulated in Ontario Regulation 325/01 (“O. Reg. 325/01”).

5The Complainant further submitted that for units A3, A5 and A13, the vacant unit rebate payable should also include the last 25 days in 2009, as these days were continuous with the vacancy period of these units commencing on January 1, 2010.

6The issue to be determined by the Board at the hearing on March 12, 2014 was twofold. Firstly the Board needed to determine if the vacancy period in 2009 is eligible to be added to the vacancy period commencing January 1, 2010. Secondly, the Board needed to determine the amount of the vacant unit rebate payable, if it was found that the additional vacancy period was eligible for a vacant unit rebate.

7On January 29, 2015, the Board issued Interim Decision ID 124267, whereby the additional time period in 2009 was found to be eligible for vacant unit rebate. The Board ordered as follows:

• The City shall, within 45 days of release of this decision, provide a revised determination of the amount of vacant unit rebate payable to the complainant, based on the vacancy period determined above.

• Within 30 days of the release of the revised determination as set out above, the complainant shall either advise the Board of their acceptance of the revised determination, or their desire to have the Board determine the amount of the vacant unit rebate payable, in which case the Board will schedule a re-commencement of this hearing to make that determination.

8On March 18, 2015 the City of Brampton issued their determination of the additional vacant unit rebate payable, in the amount of $1,085.23.

9On April 7, 2015 the Complainant responded to the determination provided by the City, indicating their agreement with this amount.

10Accordingly, the Board finds that the vacant unit rebate payable for the additional time period in 2009 is $1,085.23. The City is ordered to make this additional payment within 30 days of the release of this final decision.