Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: May 06, 2020

FILE NO.: WR 164444

Assessed Person(s): Magellan Aerospace Limited

Appellant(s): Magellan Aerospace Limited

Respondent(s): City of Mississauga

Property Location(s): 3160 Derry Road East

Municipality(ies): City of Mississauga

Roll Number(s): 2105-050-117-26201-0000

Appeal Number(s): 3190256, 3263284, and 3339863

Taxation Year(s): 2015, 2016 and 2017

Hearing Event No.: 717765

Legislative Authority: Section 364(14) of the Municipal Act, 2001, S.O. 2001, c. 25

APPEARANCES:

Parties	Counsel*/Representative
Magellan Aerospace Limited	Daniel Attard*, Azhar Ahmed
City of Mississauga	John O’Kane*, Joseph Fudge*, Sandi Turnbull, Deanna Simoes, Barbara Malta

HEARD: June 10, 2019 in person

ADJUDICATOR(S): Robert Steinberg, Member

DECISION

OVERVIEW

1Magellan Aerospace Limited (the “Appellant”) is the owner of 3160 Derry Road East, City of Mississauga (the “Subject Property”), which is large industrial complex.

2The Appellant, under s. 364(14) of the Municipal Act, R.S.O. 2001, c.25 (the “Act”), appealed to the Assessment Review Board (the “Board”) for vacant unit tax rebates for the 2015, 2016 and 2017 taxation years.

3The Board issued an Interim Decision (ID 161292) on September 26, 2019, (see Magellan Aerospace Limited v Municipal Property Assessment Corporation, Region 15, 2019 CanLII 91490 (ON ARB) concerning these appeals. Paragraph 42 of that Interim Decision states:

The municipality is directed to calculate the amounts of the rebates in accordance with the Regulation within 60 days and present the amounts to the Board in writing to be incorporated in to the final decision. If the parties require further direction or clarification from the Board, the Board may be spoken to by re-convening the hearing by way of a teleconference call.

4The Board did not receive a request to reconvene the hearing, therefore, the only remaining issue in relation to the proceeding was for the parties to submit the rebate calculations to the Board for the final decision. Correspondence dated October 15, 2019 prepared by the municipality with the agreement of the Appellant, detailing the calculation of the eligible rebates, was received by the Board.

Result

5The Board accepts the rebate calculations as provided in the October 15, 2019 submission.

PRELIMINARY MATTERS

6In the previously issued Interim Decision (ID 161292) there are two clerical errors that are corrected herein with the agreement of the parties and in accordance with Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure related to the correction of minor errors and in accordance with Rule 21.2 of the Statutory Powers and Procedure Act regarding the correction of errors:

1. In paragraphs 4 and 38 the former Weston Forest space is stated in the Interim Decision to be 67,850 square feet. The correct figure is 67,350 square feet as stated elsewhere in the Interim Decision.
2. The eligibility period for tax rebates for the former Weston Forest space was incorrectly identified as from “September 1st, 2015 to February 20, 2017” and elsewhere in the Interim Decision “… for the 2016, 2017 and 2018 taxes.” The correct eligibility period for the former Weston Forest space is from September 1, 2015 to December 31, 2015 and from January 1, 2016 to November 15, 2016. The rebates are applicable only to the 2015 and 2016 taxation years, and not for the 2017 and 2018 years as incorrectly stated in the Interim Decision.

ANALYSIS AND CONCLUSION

7In accordance with the Interim Decision, the Parties have calculated and submitted to the Board the final amounts for the applicable rebates:

a. The vacancy rebate for the 2015 taxation year is determined to be $4,543.63 of which $3,733.62 has previously been rebated by the municipality. The balance of the rebate owing for the 2015 taxation year is therefore $810.01.

b. The vacancy rebate for the 2016 taxation year is determined to be $11,828.06.

8The joint submission from the Parties detailing the calculation of the applicable tax rebates is accepted by the Board.

ORDER

9The Board orders that for the 2015 taxation year the vacancy rebate is $4,543.63 of which $3,733.62 has previously been rebated by the municipality. The balance of the rebate owing for the 2015 taxation year is therefore ordered to be $810.01. For the 2016 taxation year the vacancy rebate is $11,828.06.

10The Board further orders that the appeal for the 2017 taxation year is dismissed.