Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: April 7, 2017

FILE NO.: RR 2016M11

Assessed Person(s): Northlink Properties

Appellant(s): Northlink Properties

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 09

Respondent(s): City of Toronto

Property Location(s): 205-207 Morningside Avenue

Municipality(ies): City of Toronto

Roll Number(s): 1901-091-403-00200-0000

Appeal Number(s): 3056930 and 3056928

Taxation Year(s): 2012 and 2013

Legislative Authority: Section 33 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Request by: Northlink Properties

Request for: Reinstatement of appeal numbers 3056930 and 3056928

Heard: By written submission

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Andrew Prior, a representative on behalf of Northlink Properties (the “Requester”), is requesting the Assessment Review Board (“Board”) reinstate the appeals 3056930 and 3056928 for the taxation years 2012 and 2013, 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 August 17, 2016.

2In his request for review, the Requester states that the appeals were withdrawn in error. The Requester has copied both MPAC and the City of Toronto on their request in order to give the parties an opportunity to advise the Board of any objections to the reinstatement of the appeals. The Board has also requested submissions from MPAC and the City of Toronto but has not received submissions from either.

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 3056930 and 3056928 for the taxation years 2012 and 2013, by way of a request for review. The Requester submits that the appeals were withdrawn in error.

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 Requester’s representative wrote to the Board in order to withdraw the appeals under s. 33 and s. 40 of the Assessment Act for the taxation years 2014, 2015, and 2016. However, the representative mistakenly added the s. 33 appeals for the taxation years 2012 and 2013 in the request to withdraw the s. 33 and s. 40 appeals for the taxation years 2014, 2015, and 2016. There was never an intention to withdraw the s. 33 appeals for the 2012 and 2013 taxation years. Both MPAC and the City of Toronto were given an opportunity to make submissions and advise the Board of any objections they may have, and to date neither party has done so.

7The Associate Chair finds that the appeals were withdrawn in error. Neither MPAC nor the City of Toronto has objected to the reinstatement and there is no evidence before the Board to suggest reinstatement would prejudice either party.

ORDER

8The Requester’s request for review is granted and appeals 3056930 and 3056928 for the taxation years 2012 and 2013 will be reinstated.