Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: January 8, 2016 FILE NO.: DM 131736

Moving Party(ies): City of Toronto Respondent(s): Philmor (Bloor Walk) Development Corp. Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 9

Property Location(s): 600 Jarvis Street Municipality(ies): City of Toronto Roll Number(s): 1904-068-520-01301-0000 Appeal Number(s): 1952831, 2004967 Taxation Year(s): 2007 and 2008 Hearing Event No.: 577933

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

Heard: March 26, 2015 in Toronto, Ontario

APPEARANCES:

Parties Counsel

City of Toronto Rodney Gill

Philmor (Bloor Walk) Development Corp. Melissa Muskat

MPAC Donald Mitchell

DISPOSITION OF THE BOARD DELIVERED BY SUBUOLA AWOLERI AND ANTHONY LaREGINA

DISPOSITION OF MOTION

The Board Orders:

1Pursuant to Rules 56, 95 and 96 of the Assessment Review Board’s Rules of Practice and Procedure, the hearing of the appeals for the 2007 and 2008 taxation years is adjourned.

2The 2007 and 2008 appeals are adjourned to a Telephone Conference Call (“TCC”) to be convened within 90 days of the release of this Order, to determine any issues arising regarding production and discovery from Philmor (Bloor Walk) Development Corp. (“Philmor”) and to determine whether there is need for further procedural orders.

3Within 60 days from the date of this Order:

(a) Philmor shall serve on the City of Toronto (“City”) and MPAC an Affidavit of Documents containing all documents and records regarding its use of the subject property for the 2006 calendar year, in particular, all licenses, leases and agreements between itself and Impark, as well as all income statements and income tax returns for the 2006 calendar year.

(b) Philmor shall also serve on the City and MPAC copies of all Schedule A productions referenced in the Affidavit of Documents.

(c) A knowledgeable officer, director or employee (on the issue of the use of the subject property for the 2006 calendar year, in particular, its relationship with Impark) shall submit to examinations for discovery by the City for up to two hours.

REASONS FOR DISPOSITION OF MOTION

Motion

4Rodney Gill, counsel for the moving party, the City of Toronto, brought a motion for an Order of the Assessment Review Board (the “Board”) to adjourn the hearing of the appeals to allow the City to seek production and discovery against the Respondent Philmor, the owner of the subject property located at 600 Jarvis Street, for the use of this property as a commercial parking lot for the 2007 and 2008 taxation years. Melissa Muskat, counsel for Philmor, opposes this motion and requests that this motion be dismissed.

Background

5The City commenced an appeal in 2007 concerning the use and classification of the subject property as a commercial parking lot for the 2007 taxation year and consequently sought a change in the classification of the property from multi-residential (“MT”) to commercial parking lot (“GT”).

6Philmor’s Statement of Response (“SOR”) dated May 1, 2008, neither denied nor admitted that it was utilizing the subject property as a commercial parking lot during the 2007 taxation year. However, it relied on s. 19.3 of the Assessment Act (“Act”) which provides that the day as of which land shall be classified is June 30 of the previous year, and further averring that on June 30, 2006, the subject property was not in use as a public parking lot, but was a vacant land, whose zoning was predominantly MT.

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