Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: April 07, 2020

FILE NO.: WR 163596

Assessed Person(s): Mississauga Masonic Corporation

Appellant(s): Mississauga Masonic Corporation, Vinesh Lala

Respondent(s): City of Mississauga

Property Location(s): 45 Port Street West

Municipality(ies): City of Mississauga

Roll Number(s): 2105-090-005-14700-0000

Appeal Number(s): 3369642

Taxation Year(s): 2018

Hearing Event No.: 726793

Legislative Authority: Section 357(7) of the Municipal Act, S.O. 2001, c. 25

APPEARANCES:

Parties	Counsel/Representative*
Mississauga Masonic Corporation, Vinesh Lala	Vinesh Lala
City of Mississauga	Robert Ryan*

HEARD: January 21, 2020 by telephone conference all

ADJUDICATOR(S) Jennifer Griffith, Member

DECISION

OVERVIEW

1Mississauga Masonic Corporation and Vinesh Lala (the “Appellants”) filed an application under s. 357(1)(d.1) of the the Municipal Act, S.O. 2001, c. 25 (the “Municipal Act”) with the Municipal Council of the City of Mississauga (the “City”) on the ground that they are unable to pay taxes because of sickness or extreme poverty. Council denied the application.

2As no taxation relief was granted by the City, the Appellants filed this appeal with the Assessment Review Board (the “Board”) pursuant to s. 357(7) of the Municipal Act.

3The Appellants indicate that they are requesting exemption from taxation for the Subject Property either as a philanthropic organization pursuant to s. 3(1)5 of the Assessment Act s. 40, R.S.O. 1990, c. A.31 (the “Assessment Act”) or as a charitable institution pursuant to s. 3(1)12iii of the Assessment Act. The City argues that neither the City nor the Board have the jurisdiction to exempt the Subject Property from taxation on the ground cited by the Appellants.

Issues for the Hearing

4The issue is whether the City has the jurisdiction to grant an exemption from taxation on the ground that the Subject Property is a philanthropic organization or a charitable institution.

RESULT

5The Appellants’ appeal is dismissed.

ANALYSIS

Appellants’ Submissions

6The Appellants submitted that they are requesting exemption from taxation for the Subject Property either as a philanthropic organization pursuant to s. 3(1)5 of the Assessment Act or as a charitable institution pursuant to s. 3(1)(12iii) of the Assessment Act.

City’s Submissions

7The City opposes the Appellants’ request for exemption from taxation and argues that the City, and, therefore, the Board on this appeal, do not have the jurisdiction to exempt the Subject Property under s. 357(1)(d.1) of the Municipal Act. In support of this submission, the City relies on the Board’s decision in North America Railway Hall of Fame v. Municipal Property Assessment Corp. Region No. 23, [2016] CanLII 14708 (ON ARB). The City maintains that the only option available to the Appellants is to bring an application for exemption to the Superior Court of Justice pursuant to s. 46 of the Assessment Act.

Findings

8The Board accepts that the City has no jurisdiction under s. 357(1)(d.1) of the Municipal Act to exempt the Subject Property from taxation. This section provides for relief of payment of taxes on the grounds that the “the applicant is unable to pay taxes because of sickness or extreme poverty”. This section clearly does not allow for the type of exemption requested by the Appellants. In an appeal to this Board, s.357(10) of the Municipal Act provides that the Board “may make any decision that council could have made”. Therefore, if the City has no jurisdiction to grant the relief requested by the Appellants, then neither does the Board in this appeal proceeding.

9Even if the Board could exercise its jurisdiction to hear appeals under the Assessment Act, this jurisdiction is limited to the grounds set out in s.40(1) which does not include determining applications for exemptions from taxation. Therefore, as noted by the City, the Appellants must apply to the Superior Court, under s. 46 of the Assessment Act, to request the relief they are seeking.

ORDER

10The Board orders that the appeal for the 2018 taxation year be dismissed.