Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: June 09, 2017

FILE NO.: RR 2017M05

Assessed Person(s): Calloway Reit (Westgate) Inc.

Appellant(s): Toys “R” Us (Canada) Ltd.

Respondent(s): Municipal Property Assessment Corporation (“MPAC”), Region 15

Respondent(s): City of Mississauga

Property Location(s): 3120-3140 Argentia Road

Municipality(ies): City of Mississauga

Roll Number(s): 2105-150-080-13600-0000

Appeal Number(s): 2959014, 2995914, 3035071, 3086569 and 3152452

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

Legislative Authority: Sections 32 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Request by: Angie DaCosta

Request for: Reinstatement of appeals 2959014, 2995914, 3035071, 3086569 and 3152452

Heard: By written submission

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Angie DaCosta from Walker West Longo LLP (“WWL”), on behalf of Toys “R” Us (Canada) Ltd. (the “Requester”) is requesting the Assessment Review Board (“Board”) to the reinstate the appeals 2959014, 2995914, 3035071, 3086569 and 3152452 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 December 20, 2016.

2The Requester submits that the appeals were withdrawn in error due to an administrative error. The Requester asks the Board to reinstate the appeals 2959014, 2995914, 3035071, 3086569 and 3152452 and deem a s. 40 appeal for the 2014 taxation year. The City of Mississauga and MPAC were copied on the reinstatement request, dated December 20, 2016. Neither the City of Mississauga nor MPAC sent the Board an objection to the reinstatement request.

ISSUES AND ORDER SOUGHT

3The Requester seeks the reinstatement of appeals 2959014, 2995914, 3035071, 3086569 and 3152452 and for a deemed s. 40 appeal to be created for the 2014 taxation year. The Requester submits that the appeals were withdrawn in error due to an administrative mistake.

RELEVANT RULES

4A request for review is received 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.

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.

6Ms. DaCosta submits that WWL represents another tenant of the commercial property at 3120-3140 Argentia Road, Winners Merchants International L.P. (“Winners”), in addition to the Requester. WWL sent a letter to the Board withdrawing the appeals filed by Winners for the 2013 – 2016 taxation years on October 21, 2016. Due to an administrative error, the Board processed the withdrawal request for all appeals filed by both tenants represented by WWL, the Requester and Winners. On November 17, 2016, WWL sent a letter to the Board stating that they received Acknowledgements of Withdrawals for all appeals despite having requested only the appeals filed by Winners be withdrawn and requested the reinstatement of the appeals filed by Toys “R” Us.

7The appeals were withdrawn as the result of a clerical error and refusing to grant reinstatement in this case would result in significant prejudice to the Requester. The City of Mississauga and MPAC have not objected to the reinstatement of the appeals; nor is there any evidence that reinstatement would result in prejudice to either party before the Board.

8The Requester is also seeking a deemed s. 40 appeal to be created for the 2014 taxation year. The Requester’s appeal 2959014, reinstated by this order, is a s. 40 appeal for the 2013 taxation year. The Requester’s circumstances meet the statutory requirements for deeming under s. 40.(26) of the Assessment Act. A s. 40 appeal for the 2014 taxation year will be deemed.

ORDER

9The Requester’s request for review is granted. The appeals 2959014, 2995914, 3035071, 3086569 and 3152452 will be reinstated and a deemed s. 40 appeal for the 2014 taxation year will be created.