Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: July 23, 2018

FILE NO.: DM 2018M18

Moving Party(ies): Lee Lin

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

Respondent(s): City of Toronto

Property Location(s): 384 Yonge Street

Municipality(ies): City of Toronto

Roll Number(s): 1904-066-750-01590-0000

Appeal Number(s): 3206974, 3206975 and 3206976

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

Hearing Event No.: 698866

Legislative Authority: Rule 26(b) of the Assessment Review Board’s Rules of Practice and Procedure

Heard: June 11, 2018 by telephone conference call

APPEARANCES:

Parties

Representative

Lee Lin

No one appeared

City of Toronto

No one appeared

MEMORANDUM OF ORAL DISPOSITION DELIVERED BY SCOTT McANSH ON JUNE 11, 2018

1Lee Lin applied for permission to file an appeal of the property located at 384 Yonge Street, in the City of Toronto, after the time set in section 357 of the Municipal Act, 2001, S.O 2001, c. 25 (the “Act”). He applied pursuant to Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure (the “Rules”). He did not appear at the time set for this motion.

2I dismissed Mr. Lin’s motion due to his failure to appear and prosecute his application. However, even if he had appeared his application would not have been successful. This Board recently held that “the Legislature did not intend to confer on this Board the power to alter the timelines” in the relevant portion of the Act, see 2397146 Ontario Inc. v Brampton (City), 2018 CanLII 37737 (ONARB). I agree with that decision.

3Mr. Lin’s application was seeking to alter the timeline in the Act, something this Board has not been given the power to do. Mr. Lin’s application cannot therefore be successful.

4Mr. Lin’s motion for late filing is dismissed.