Canadian Tire Corporation Limited v. Municipal Property Assessment Corporation, 2017 CanLII 3661

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

January 26, 2017

FILE NO.:

DM 144043

Moving Party(ies):

Canadian Tire Corporation Limited

Respondent(s):

Municipal Property Assessment Corporation (“MPAC”) Region 15

Respondent(s):

City of Brampton

Property Location(s):

2111 Steeles Avenue East 7945 Bramalea Road 2021 Steeles Avenue East

Municipality(ies):

City of Brampton

Roll Number(s):

2110-150-118-01000-0000 2110-150-118-01001-0000 2110-150-118-00900-0000

Appeal Number(s):

2954942, 3033371, 3086602 and 3154260

Taxation Year(s):

2013, 2014, 2015 and 2016

Hearing Event No.:

649464

Legislative Authority:

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

Heard:

November 21, 2016 by videoconference

APPEARANCES:

Parties

Counsel⁺/Representative

Canadian Tire Corporation Limited

Belinda Schubert⁺

MPAC

Mark McLaren-Caux⁺

City of Brampton

No one appeared

DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH

DISPOSITION OF MOTION

1Canadian Tire Corporation Limited (“Canadian Tire”) brings this motion pursuant to the Assessment Review Board’s (“Board”) discretionary powers in s. 40.1(b) of the Assessment Act seeking an order extending the time to appeal the assessment of 7945 Bramalea Road for the 2013, 2014, 2015, and 2016 taxation years with MPAC as the Appellant.

2MPAC consents to the Canadian Tire motion and brings a cross-motion, also pursuant to s. 40.1(b), seeking an order extending the time to appeal the assessment of 2021 Steeles Avenue East for the 2013, 2014, 2015 and 2016 taxation years with MPAC as the Appellant.

3For the reasons set out below both motions are granted.

REASONS FOR DISPOSITION OF MOTION

4Both 7945 Bramalea Road and 2021 Steeles Avenue East are adjacent to 2111 Steeles Avenue East, and all three parcels are owned by Canadian Tire. Canadian Tire appealed the assessment of 2111 Steeles Avenue East for the 2013, 2014, 2015 and 2016 taxation years, but has not appealed the assessments of the other two roll numbers.

57945 Bramalea Road and 2111 Steeles Avenue East are registered as one legal parcel pursuant to the Land Titles Act, RSO 1990, c L.5. 2021 Steeles Avenue East, is a separate legal parcel, but it cannot be conveyed on its own due to the restrictions in s. 50(3)(b) of the Planning Act, RSO 1990, c P.13, which prohibits the conveyance of abutting parcels owned by the same person unless the land is within a registered plan of subdivision. There is no registered plan of subdivision here. Thus, all three roll numbers can only be legally conveyed as a single parcel of land.

6The parties agree that the assessment of what is essentially one parcel of land under three separate roll numbers is a palpable error on the face of the assessment roll.

7The Assessment Act grants this Board a broad discretionary power in s. 40.1, which states:

Correction of Errors

40.1 If it appears that there are palpable errors in the assessment roll,

(a) if no alteration of assessed values or classification of land is involved, the Board may correct the roll; and

(b) if alteration of assessed values or classification of land is involved, the Board may extend the time for bringing appeals and direct the assessment corporation to be the appellant.

8There is a valuation dispute between the parties, which is why these motions are brought pursuant to clause 40.1(b), rather than clause 40.1(a). Before I may exercise any of the discretionary powers in s. 40.1, I must be satisfied of the appearance of palpable errors in the assessment roll. The Supreme Court of Canada has held that “palpable is plainly seen,” Housen v. Nikolaisen, 2002 SCC 33, [2002] S.C.R. 235 at para 6. This Board has held that palpable errors must be plain and obvious, but need not be on the face of the roll, see Hopper v Municipal Property Assessment Corp., 2016 CanLII 24421 (ON ARB) at para 14. I also agree with Member Wyger that “anything that is subject to disagreement and requires evidence to prove it, cannot be said to be plain and obvious,” Municipal Property Assessment Corp., v Chew, 2015 CanLII 78969 (ON ARB) (“Chew”) at para 21.

9An incongruity between the assessment roll and the legal description of land is a common basis for a finding that there is a palpable error, see Whitby (Town) v. Municipal Property Assessment Corp., Region No. 13, [2004] O.A.R.B.D. No 218 and 1331679 Ontario Ltd., v. Municipal Property Assessment Corp., Region No. 15 [2009] O.A.R.B.D. No. 73.

10The assessment roll should correspond to parcels that can be separately conveyed, Calabogie Peaks ULC v. Municipal Property Assessment Corp., Region No. 04, 2013 CarswellOnt 11777 (ON ARB), at para 126.

11The three roll numbers here, for 7945 Bramalea Road, 2021 Steeles Avenue East and 2111 Steeles Avenue East, all relate to parts of a parcel of land that can only be conveyed whole. That is a palpable error on the face of the roll.

12Once I have determined that there is a palpable error I must determine if it is appropriate for me to exercise my discretion to permit late filing. “Prejudice to the parties must be weighed any time such discretion is exercised,” Chew, supra, at para 23.

13Canadian Tire is prejudiced if I do not exercise my discretion. They estimate that they have overpaid over $200,000 in taxes as a result of the error. MPAC has a duty to prepare an accurate assessment roll and is not prejudiced by the late filing. The City of Brampton is the party that is most likely to be prejudiced by my exercise of discretion, because late appeals create uncertainty in the tax base for the municipality. The City chose not to take part in this motion, despite having ample notice. I infer from their non-appearance that they do not feel prejudiced by the late appeals here.

14As the prejudice of the palpable error’s existence to Canadian Tire far outweighs any prejudice to the other parties in permitting the late appeals, I exercise my discretion pursuant to s. 40.1(b) to extend the time for filing the appeals. I therefore order MPAC to be the Appellant and appeals be created for the 2013, 2014, 2015, and 2016 taxation years for 7945 Bramalea Road and 2021 Steeles Avenue East.