Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 01, 2021
FILE NO.: DM 168742
Assessed Person(s): 100 Bloor Street West Corporation
Appellant(s): Holt Renfrew and Co Limited
Respondent(s): Municipal Property Assessment Corporation Region 09
Respondent(s): City of Toronto
Property Location(s): 100 Bloor Street West
Municipality(ies): City of Toronto
Roll Number(s): 1904-052-050-00550-0000
Appeal Number(s): 3238699, 3300097, 3353159, and 3400754
Taxation Year(s): 2017, 2018, 2019 and 2020
Hearing Event No.: 742769
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31, as amended
| Parties | Counsel |
|---|---|
| Holt Renfrew and Co Limited | Natalie Holmes |
| Municipal Property Assessment Corporation | Melissa Wright |
| City of Toronto | Submission not received |
REQUEST FOR: An Order for Disclosure
HEARD: February 25, 2021 in writing
ADJUDICATOR(S): Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1Holt Renfrew and Co Limited (the "Requesting Party"), requests that the Board issue an order that MPAC disclose documents with respect to properties not under appeal in this appeal proceeding ("Other Properties"), pursuant to Rule 45 of the Board's Rules of Practice and Procedure) and s. 53(5) of the Assessment Act, R.S.O. 1990, c A.31 ("Act"). These Other Properties are listed in Attachment 1 to this Order. The requested documents are listed in Attachment 2 to this Order ("Requested Documents").
2Notice was served on each of the owners/tenants of the Other Properties ("Other Property Owners") with respect to disclosure of information relating to their property(ies). The Other Property Owners were given notice that they must notify the Requesting Party in writing within 14 days of service of the notice of any objection, failing which, the Board would decide the request.
3The Requesting Party has satisfied the Board that notice has been served on the Other Property Owners and that none of them object to MPAC's production of the Requested Documents.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
5As the Appellant's request is not opposed, the Board grants the request as set out in the Order.
ORDER
6Subject to the terms imposed by MPAC pursuant to its authority under s. 53(5) of the Act, MPAC is required to disclose the Requested Documents to the parties in this appeal proceeding.
"Dirk VanderBent"
DIRK VANDERBENT VICE-CHAIR Assessment Review Board Website: www.tribunalsontario.ca/arb Telephone: 416-212-6349 Toll Free: 1-866-448-2248
Attachment 1 – List of Other Properties
| Municipal Address | Assessment Roll No. | |
|---|---|---|
| 1. | 1-11 Bloor Street West, Toronto, ON | 1904-068-560-01101-0000 |
| 2. | 17 Bloor Street West, Toronto, ON | 1904-068-560-00800-0000 |
| 3. | 50 Bloor Street West, Toronto, ON | 1904-052-010-01200-0000 |
| 4. | 85 Bloor Street West, Toronto, ON | 1904-068-580-01500-0000 |
| 5. | 93 Bloor Street West, Toronto, ON | 1904-068-580-01200-0000 |
| 6. | 110 Bloor Street West, Toronto, ON | 1904-052-050-01200-0000 |
| 7. | 131 Bloor Street West, Toronto, ON | 1904-068-590-00400-0000 |
| 8. | 146 Bloor Street West, Toronto, ON | 1904-052-050-02000-0000 |
| 9. | 150 Bloor Street West, Toronto, ON | 1904-052-050-02100-0000 |
| 10. | 162 Cumberland Street, Toronto, ON | 1904-052-060-05600-0000 |
Attachment 2 – List of Requested Documents
All relevant information in MPAC's possession considered in arriving at the value of each of the Other Properties for the 2016 base year valuation. The request includes, but is not limited to, rent rolls, lease summaries, leases, financial statements, information relating to expenses and vacancy and valuations supplied to MPAC by taxpayers, but does not include any document subject to a claim of privilege;
The full MPAC study of rents for retail uses which forms a part of the valuation of 100 Bloor Street West (Assessment Roll No. 1904-052-050-00550-0000) ("Subject Property") in the 2016 base year, including all documents or other information in MPAC's possession considered or reviewed as part of that process along with any document or documents containing an analysis of the information in reaching valuation conclusions;
The capitalization rate studies utilized by MPAC in valuing every element of the Subject Property and the capitalization rate study or studies utilized in the valuation of each of the identified Other Properties, including all relevant information of any kind or nature whatsoever in the hands of MPAC which was relied on in deriving the capitalization rates;
Any document which addresses the basis for the differing capitalization rates applied among the Subject Property and the Other Properties;
All studies undertaken by MPAC in connection with the allowances for vacancies and unrecoverable expenses used in the valuation of the Subject Property and the Other Properties including all material and documents in MPAC's possession relating to those studies including all vacancy applications filed in connection with the Other Properties for the years 2014, 2015 and 2016.