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Assessment Review Board
**Issue Date:** April 10, 2017
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**File No.:** DM 146342
**Moving Party(ies):** Grossman Holdings Limited and Bleeman Holdings Limited
**Respondent(s):** Municipal Property Assessment Corporation ("MPAC") Region 9
**Respondent(s):** City of Toronto
**Property Location(s):** 7 11 Crescent Place
**Municipality(ies):** City of Toronto
**Roll Number(s):** 1906-012-010-00550-0000
**Appeal Number(s):** 2946149, 3035902, 3012062, 3074491, 3179677 and 3150068
**Taxation Year(s):** 2013, 2014, 2015 and 2016
**Hearing Event No.:** 677482
**Legislative Authority:** [Section 53](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html#sec53_smooth) of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html), R.S.O. 1990, c. A.31, as amended
**Heard:** March 30, 2017 by telephone conference call
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## APPEARANCES:
**Parties**
**Counsel**
Grossman Holdings Limited and Bleeman Holdings Limited
Belinda Schubert
MPAC
Karey Lunau
City of Toronto
No one appeared
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## DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH
### DISPOSITION OF MOTION
### Introduction
[1] The owners of this multi-residential building in the City of Toronto brought a motion before this Assessment Review Board ("Board") seeking information in the possession of MPAC, pursuant to [s. 53](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html#sec53_smooth) of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html), RSO 1990, c A-31. That motion was largely granted by Member Wyger in DM 144494, on January 12, 2017.
[2] The owners now seek an order for additional disclosure from MPAC relating to the residential complex composed of roll numbers 1908-033-331-00100-0000 (470 Sentinel Road), 1908-033-331-00200-0000 (40 Fountainhead Road), 1908-033-331-00400-0000 (35 Fountainhead Road), and 1908-033-331-00500-0000 (1 Fountainhead Road). The owner of that complex was made aware of this motion and did not appear. MPAC does not object to that disclosure, but requires an order of this Board before it can release that information.
[3] The complex was in the list of properties before Member Wyger and he declined to order full disclosure from MPAC in relation to it. Member Wyger stated, at paragraph 7, that he selected the properties for which there would be full disclosure on the basis of their "vicinity and comparability." The evidence before me is that this complex is both near to, and reasonably comparable to, the subject property and I am satisfied that full disclosure is appropriate for these roll numbers.
[4] Therefore, MPAC shall produce to legal counsel for the owners, within 90 days of the date of the issuance of this Disposition, with respect to roll numbers 1908-033-331-00100-0000, 1908-033-331-00200-0000, 1908-033-331-00400-0000, and 1908-033-331-00500-0000:
a. All income and expense information from the years 2011-2013 that has been provided to MPAC in order to determine the 2012 base year current value assessment for 2013-2016 taxation of each of the properties;
b. All leases, rent rolls and operating statements from the years 2011-2013 that have been provided to MPAC in order to determine the 2012 base year current value assessment for 2013-2016 taxation of each of the properties;
c. Any information related to those properties relied upon by MPAC in determining the Gross Income Multiplier.
[5] MPAC shall produce the information set out above in a searchable electronic format, with an electronic index, on two identical USB sticks. Counsel for MPAC shall notify counsel for the owners when the USB sticks are ready for retrieval from the offices of counsel for MPAC. Counsel for the owners shall only provide the USB sticks to consultants who have executed an undertaking of confidentiality.
[6] Counsel for the owners shall provide an executed copy of the Undertakings of Confidentiality and Non-Disclosure, attached to this Disposition as Schedule "A", to MPAC prior to retrieval of the USB sticks.
[7] Any consultants retained by the owners shall provide an executed copy of the Undertakings of Confidentiality and Non-Disclosure, attached to this Disposition as Schedule "B", to MPAC prior to retrieval of the USB sticks, with photocopies of their driver's licence, unless the consultiant is licenced by the Law Society of Upper Canada. MPAC shall not disclose those photocopies of driver's licences.
"Scott McAnsh"
SCOTT McANSH
MEMBER
Assessment Review Board
A constituent tribunal of Environment and Land Tribunals Ontario
Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248
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## SCHEDULE "A"
**ASSESSMENT REVIEW BOARD**
**Region Number:** 9
**Municipality:** City of Toronto
IN THE MATTER of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html#sec40_smooth), R.S.O. 1990, c. A.31,
minicounsel