Assessment Review Board
ISSUE DATE: February 24, 2021
Assessed Person(s): Conix Canada Inc, Magna Exteriors and Interior
Appellant(s): Magna International Inc, Magna Exteriors and Interior
Respondent(s): Municipal Property Assessment Corporation Region 22
Respondent(s): City of Guelph
Property Location(s): 65 Independence Place
Municipality(ies): City of Guelph
Roll Number(s): 2308-040-017-90725-0000
Appeal Number(s): 2956724, 3026334, 3090544, 3278455, 3157935, 3278456, 3250927, 3278457, 3311849, 3311977, 3365685, 3409648
Taxation Year(s): 2013, 2014, 2015, 2016, 2017, 2018, 2019 and 2020
Hearing Event No.: 736169
Legislative Authority: Sections 33 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
Parties The Corporation of the City of Guelph Magna International Inc. Municipal Property Assessment Corporation
Counsel John L. O’Kane Phillip L. Sanford Donald G. Mitchell
REQUEST FOR: An Order for Disclosure
HEARD: October 29, 2020 in writing
ADJUDICATOR(S): Anthony LaRegina, Member
MOTION DECISION
OVERVIEW
1Magna International Inc. (“Magna”) filed appeals with the Assessment Review Board (“Board”) with respect to the 2012 and 2016 current value assessments (“CVA”) for 65 Independence Place (“Subject Property”) in the City of Guelph (“City”), Ontario, otherwise referred to as “Polycon”. Polycon is a division of Magna Exteriors, a legal entity managed and controlled by Magna International Inc. The Subject Property is a manufacturing facility which produces exterior parts for the automotive industry. The plant was originally built as a stamping plant which later transitioned into moulding, painting and assembly for the Magna Exteriors division. With a building area of 651,088 square feet,