1328489 Ontario Inc. v. Municipal Property Assessment Corporation, 2017 CanLII 36455

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: April 7, 2017

FILE NO.: RR 2016M06A

AMENDED DECISION ISSUED ON: June 9, 2017

Appellant/Assessed Person(s): 1328489 Ontario Inc.

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

Respondent(s): City of Mississauga

Property Location(s): 6200 Kennedy Road

Municipality(ies): City of Mississauga

Roll Number(s): 2105-040-117-04000-0000

Appeal Number(s): 2947837, 3007625 and 3085931

Taxation Year(s): 2013, 2014 and 2015

Hearing Event No.: 573102

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

Request by: 1328489 Ontario Inc.

Request for: Reinstatement of Appeals Nos. 2947837, 3007625 and 3085931

Heard: By written submission

DECISION OF THE BOARD DELIVERED BY PAUL MULDOON

INTRODUCTION

1Stephen Longo, Counsel for 1328489 Ontario Inc. (the “Requester”), is requesting the Assessment Review Board (“Board”) to the reinstate appeal numbers 2947837, 3007625 and 3085931 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 8, 2016.

2In his request for review, Mr. Longo states that the appeals were dismissed during hearing event No. 573102 heard by teleconference call (“TCC”) because the Requester’s representative at the time, Cushman & Wakefield, failed to file a Statement of Issues in a timely fashion. The Requester states that the failure to file a Statement of Issues was the result of an administrative oversight during a period of internal restructuring at the representative’s firm. MPAC does not object to the reinstatement of the appeals.

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 their appeals 2947837, 3007625 and 3085931. The Requester submits that the appeals were dismissed at no fault of the assessed and that all parties agree that the appeals should be reinstated.

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 appeals were represented by Cushman & Wakefield. Due to a number of circumstances, a Statement of Issues was not submitted before the scheduled TCC on December 9, 2015. As such, the appeals were dismissed.

7Through email correspondence, MPAC’s counsel Damian Bernacik has stated that MPAC will not be objecting to the reinstatement of the appeals.

8The Associate Chair accepts the explanations provided by the Requester. All parties have consented to their reinstatement. Also, there is no evidence or submissions that there is prejudice to any party.

ORDER

9The Requester’s request for review is granted and the appeals are reinstated provided that the Statement of Issues will be filed with the Board within 21 days of the issuance of this amended order.

Amended pursuant to Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure, effective April 1, 2017