Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: January 8, 2016
Moving Party(ies): Canadian Tire Corporation
Respondent(s) in Motion: Municipal Tax Equity Consultants Inc. and MTE Paralegal Professional Corporation
Respondent(s) in Appeal: Municipal Property Assessment Corporation (“MPAC”) and various Municipalities listed in Schedules “A” and “B” to the Notice of Motion
Property Location(s): Various Municipalities listed in Schedules “A” and “B” to the Notice of Motion
Municipality(ies): Various Municipalities listed in Schedules “A” and “B” to the Notice of Motion
Roll Number(s): See Schedules “A” and “B” to the Notice of Motion
Taxation Year(s): 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2016
Hearing Event No.: 597529
Legislative Authority: Sections 32, 33, 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: July 28, 2015 in Toronto, Ontario
APPEARANCES:
Parties
Counsel+/Representative
Canadian Tire Corporation
J. Bradford Nixon+, Belinda Schubert
Municipal Tax Equity Consultants Inc. and MTE PARALEGAL Professional Corporation
John L. O’Kane
MPAC
Carl Davis+
City of Toronto
No one appeared
DISPOSITION OF THE BOARD DELIVERED BY MARCELLE BOURASSA
INTRODUCTION
1Don Davies, a valuation consultant/expert witness who was working on behalf of Canadian Tire Corporation (“CTC”) on its case managed assessment appeals, is now working for some municipalities on those same assessment appeals.