Research in Motion Ltd. v. Municipal Property Assessment Corporation, 2017 CanLII 18334

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: March 30, 2017

FILE NO.: RR 2017M01

Appellant: Research in Motion Ltd.

Assessed Person(s): Waterloo University

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 21

Respondent(s): City of Waterloo

Property Location(s): 300 Hagey Boulevard

Municipality(ies): City of Waterloo

Roll Number(s): 3016-041-250-06407-0000

Appeal Number(s): 2954127, 3025916, and 3171364

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

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

Request by: Waterloo University

Request for: Reinstatement of appeals 2954127, 3025916, and 3171364

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Gerry Carr, on behalf of Waterloo University (the “Requester”) is requesting the Assessment Review Board (“Board”) to the reinstate 2954127, 3025916, and 3171364 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 January 27, 2017.

2The appeals were noted as withdrawn in the Notices of Decision and closed by the Board. In its request for review, the Requester states that the appeals were not withdrawn and that they were wrongly noted as withdrawn in the Notices of Decision. The Requester submits that Minutes of Settlement have been drawn up for each of the appeals and that the parties require the reinstatement of the appeals before the Minutes of Settlements can be signed and forwarded to the Board.

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 its appeals 2954127, 3025916, and 3171364. The Requester submits that the appeals were noted as dismissed and subsequently closed despite not having been withdrawn.

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 Requester submits that its appeals 2954127, 3025916, and 3171364 were not withdrawn but wrongly marked as withdrawn along with its appeal 3171365 which was correctly withdrawn on December 2, 2016. The Requester has provided the Board with copies of the Minutes of Settlement which will be executed once the appeals are reinstated. The Associate Chair finds that the appeals were marked as withdrawn in error and subsequently closed in error.

7The appeals were closed due to an error of the Board and refusing to grant reinstatement in this case would result in significant prejudice to the Requester. MPAC has agreed with the Requester on the Minutes of Settlement. There is no evidence that reinstatement would result in prejudice to the municipality before the Board. The Requester’s circumstances meet the requirements for reinstatement.

ORDER

8The Requester’s request for review is granted and the appeals will be reinstated.