Parkway Hotels and Convention Centre v. Municipal Property Assessment Corporation (“MPAC”) Region 14, 2017 CanLII 16498

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: March 24, 2017

FILE NO.: RR 2016M12

Assessed Person(s): Parkway Hotels and Convention Centre

Appellant(s): Parkway Hotels and Convention Centre

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 14

Respondent(s): Town of Richmond Hill

Property Location(s): 600 Highway 7 E

Municipality(ies): Town of Richmond Hill

Roll Number(s): 1938-050-040-39200-0000

Appeal Number(s): 2953545, 3020504, 3082130, and 3150762

Taxation Year(s): 2013, 2014, 2015 and 2016

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

Request by: Parkway Hotels and Convention Centre Inc.

Request for: Reinstatement of appeals 2953545, 3020504, 3082130 and 3150762

Heard: By written submission

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Paul Grosman, a representative on behalf of Parkway Hotels and Convention Centre Inc. (the “Requester”), is requesting the Assessment Review Board (“Board”) reinstate the appeals 2953545, 3020504, 3082130, and 3150762 for the taxation years 2013, 2014, 2015, and 2016, respectively, 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 July 7, 2016.

2In his request for review, Mr. Grosman states that the appeals were dismissed. The Board has sought submissions from MPAC and the Town of Richmond Hill on October 25, 2016 but has not received submissions from either MPAC or the Town of Richmond Hill.

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 Requester seeks the reinstatement of the appeals 2953545, 3020504, 3082130, and 3150762 for the taxation years 2013, 2014, 2015, and 2016, respectively by way of a request for review. The Requester submits that the appeals were dismissed due to the actions or inactions of the Requester’s previous representative and the Requester had the intent to pursue the appeals.

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 Requester; 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.

6In this case, the Board was informed that the Requester’s previous representative’s firm had a significant personnel shortage and as a result the Requester’s previous representative did not attend multiple teleconference calls with the Board. The Board subsequently dismissed the appeals.

7The Associate Chair finds that the appeals were dismissed although it is apparent that the Requester wants to pursue the appeals and would have but for the actions or inactions of the former representative. Neither MPAC nor the Town of Richmond Hill have objected to the reinstatement and there is no evidence before the Board to suggest that the reinstatement would prejudice either party.

ORDER

8The Requester’s request for review is granted and appeals 2953545, 3020504, 3082130, and 3150762 for the taxation years 2013, 2014, 2015, and 2016, respectively, will be reinstated.