Faris Abdul-Jalil v. Municipal Property Assessment Corporation, 2016 CanLII 90733

Environment and Land Tribunals Ontario

Tribunaux de l’environnement et de l'amenegment du territoire Ontario

Assessment Review Board

Commission de revision de l'évaluation foncière

655 Bay Street, Suite 1500 Toronto ON M5G 1E5

655 rue Bay, Bureau 1500 Toronto ON M5G 1E5

Telephone: Toll Free: Fax: Toll Free Fax: Web Site:

(416) 212-6349 1-866-448-2248 (416) 314-3717 1-877-849-2066 www.elto.gov.on.ca

Téléphone: Sans Frais: Télécopieur: Sans Frais: Site Web:

(416) 212-6349 1-866-448-2248 (416) 314-3717 1-877-849-2066 www.elto.gov.on.ca

ISSUE DATE: November 28, 2016

FILE NO.: RR 2016M02

Appellant/Assessed Person(s): Faris Abdul-Jalil

Respondent(s): Municipal Property Assessment Corporation

Respondent(s): City of Toronto

Property Location(s): 1 McDonald’s Place – Kingston Road

Municipality(ies): City of Toronto

Roll Number(s): 1901-122-601-00300-0000

Appeal Number(s): 3079718 and 3147545

Taxation Year(s): 2015 and 2016

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

Request by: Faris Abdul-Jalil

Request for: Reinstatement of Appeal Nos. 3147545 and 3079718

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Faris Abdul-Jalil (the “applicant”) is requesting the Assessment Review Board (“Board”) to reinstate appeal numbers 3147545 and 3079718, for taxation years 2015 and 2016 by way of a request for review under Rule 145 of the Board’s Rules of Practice and Procedure (“Rules”). This request for review was filed with the Board on June 28, 2016.

2In his request for review, the applicant states that the appeals were withdrawn without his consent or knowledge. MPAC does not object to the reinstatement of the appeals.

RELEVANT RULES

3Rules 141 to 146 of the Board’s Rules set out the process whereby the Board may grant a reinstatement by way of a review of the decision that dismissed the appeals. In effect, a reinstatement may be granted pursuant to Rule 144 which grants the Board with the following authority:

144 Receipt of Request for Review

(1) Where a request for review has been received, the Board may:

(a) seek written submissions from the parties on the issue raised in the request;

(b) grant a motion to argue the question;

(c) grant a re-hearing without a motion; or

(d) confirm, vary, suspend or cancel the decision.

ISSUE AND ORDER SOUGHT

4The applicant seeks the reinstatement of their appeal numbers 3147545 and 3079718 by way of a request for review. The applicant submits that the appeals were withdrawn at no fault of their own and that all parties agree that the appeals should be reinstated.

DISCUSSION AND REASONS

5The Associate Chair considers requests for review as a delegate of the Executive Chair of the Environment and Land Tribunals Ontario. As a general rule, the Associate Chair will exercise the discretion authorized under the Rules to grant a new hearing if the Associate Chair is satisfied that: the appeal was dismissed as a result of no fault of the applicant; all parties consent to the rehearing; and there is no obvious prejudice to any party, (Transmetro Limited v Municipal Property Assessment Corporation, 2016 CANLII 2587 (ON ARB)). In other cases, discretion will be used on a case-by-case basis.

6The property on 1 McDonald’s Place was purchased by the applicant in December 2014. The appeal was withdrawn by Karen Marangone, a Senior Director of the Altus Group in June 2016 without the applicant’s knowledge or authorization. Ms. Marangone has filed an affidavit with the Board stating that she approved the letter of withdrawal in error and did not become aware of the purchase of 1 McDonald’s Place by the applicant until after the letter was delivered to the Board. The Associate Chair finds that the appeal was withdrawn at no fault of the applicant.

7MPAC and the applicant have agreed on a settlement which will be drafted if and when the appeals are reinstated. MPAC does not object to the reinstatement of the appeals.

8The Associate Chair finds that the appeals were dismissed on no fault of the applicant and that all parties have consented to their reinstatement. Also, there is no evidence or submissions that there is prejudice to any party.

ORDER

9Mr. Abdul-Jalil’s request for review is granted and the appeals will be reheard.