Assessment Review Board

Commission de révision de l'évaluation foncière

ISSUE DATE: October 24, 2019

FILE NO.: ID 162342

Assessed Person(s): First Capital (Eagleson Cope) Loblaw Properties Limited

Appellant(s): Loblaw Properties Limited ("Loblaw")

Respondent(s): Municipal Property Assessment Corporation ("MPAC") Region No. 03

Respondent(s): City of Ottawa ("Ottawa")

Property Location(s): 25 Cope Drive

Municipality(ies): City of Ottawa

Roll Number(s): 0614-301-825-23105-0000

Appeal Number(s): 2005735, 2033235, 2329479, 2675059, 2900869, 2958357, 3004469, 3071007, 3143894, 3274248, 3334780 and 3347431

Taxation Year(s): 2008 to 2019

Hearing Event No.: 724167

Legislative Authority: Section 16.1 of the Statutory Powers Procedure Act, R.S.O. 1990, c. S.22

Heard: October 7, 2019 by telephone conference call

APPEARANCES:

Parties

Counsel⁺/Representative

Loblaw

Stephen Longo⁺

MPAC

Carl Davis⁺

Georgia Ribeiro

Marina Seferian

Ottawa

Lindsay Hinch⁺

Krista O'Brien

MEMORANDUM OF ORAL INTERIM DECISION DELIVERED BY CAROLINE KING AND JEAN-PAUL PILON ON OCTOBER 7, 2019 AND PROCEDURAL ORDER OF THE BOARD

INTRODUCTION

1A pre-hearing conference by telephone conference call was convened on October 7, 2019 (the "pre-hearing conference") for the purpose of addressing any outstanding procedural or preliminary matters in advance of the hearing of these appeals scheduled to begin in Ottawa on November 18, 2019.

2At the pre-hearing conference, MPAC indicated that it wanted to provide reports to supplement the expert reports already filed. These would, in MPAC's submission, provide the parties and the Assessment Review Board (the "Board") with additional explanation of the conclusions reached in the expert report already submitted. Counsel for Loblaw and Ottawa agreed to allow MPAC to provide such reports providing they were given the opportunity to respond to them.

3Set out below are the deadlines for the exchange of MPAC's supplementary reports, the responses of Loblaw and Ottawa, and reply (if any). These deadlines were agreed to by the parties based on MPAC's description of the anticipated contents of its supplementary reports.

4The parties also identified the witnesses they intend to call at the hearing:

a. Loblaw: i. Charles Johnstone (costing and land valuation issue); ii. Twishansh Mehta (refrigeration expert); and, iii. A witness to be determined (a Loblaw business person, if needed).

b. MPAC: i. Kevin Rogers (land valuation expert); ii. Lee Tomkins (costing expert); and, iii. John Sheppard (costing expert, if needed).

c. Ottawa: i. Michel Contant.

5Aside from the matters relating to the supplementary reports to be filed, the parties confirmed that willsay statements (or brief descriptions of the testimony they expect their witnesses to provide at the hearing) have not been exchanged, and that there are no other procedural or preliminary matters that need to be addressed prior to the hearing.

ORDER

6Service of the above-described supplementary reports, responses, and reply, together with the parties' witness willsay statements shall be as follows:

a. MPAC shall serve Loblaw and Ottawa with a copy of any supplementary reports upon which it intends to rely and willsay statements of its witnesses on or before 5 p.m. on October 21, 2019;

b. Loblaw and Ottawa shall serve MPAC with a copy of its supplementary reports, willsay statements and responses on or before 5 p.m. on October 28, 2019; and

c. MPAC shall serve Loblaw and Ottawa with its reply, if any, to their respective responses on or before 5 p.m. on November 1, 2019.

7Loblaw, MPAC, and Ottawa shall ensure their respective reports are filed with the Board on or before 5 p.m. on November 4, 2019. They may file their reports jointly, or separately.

8If the parties settle the appeals prior to the commencement of the hearing, the parties shall, within 48 hours of any settlement, make a joint submission to the Board indicating that the appeals have been settled.