Tribunals Ontario

Assessment Review Board

ISSUE DATE: March 24, 2021 FILE NO.: WR 168844

Assessed Person(s): Canadian Tire Properties Inc. Appellant(s): Canadian Tire Properties Inc. Respondent(s): Municipal Property Assessment Corporation Region 15 Respondent(s): Town of Caledon

Property Location(s): 13074 Coleraine Drive Municipality(ies): Town of Caledon Roll Number(s): 2124-010-003-22980-0000 Appeal Number(s): 3277894, 3277895 and 3277896 Taxation Year(s): 2017

Hearing Event No.: 739670 Legislative Authority: Section 34 of the Assessment Act, R.S.O. 1990, c. A.31

Parties	Counsel*/Representative
Canadian Tire Properties Inc.	Lauren Lackie*
Municipal Property Assessment Corporation	Karey Lunau *
Town of Caledon	Guy Tudino

HEARD: February 22, 2021 in writing

ADJUDICATOR(S): Carly Stringer, Member

DECISION

OVERVIEW

1Canadian Tire Properties Inc. (“Canadian Tire”) has brought appeals 3277894, 3277895 and 3277896 (the “Subject Appeals”) pursuant to s. 34 of the Assessment Act (the “Act”).

Background

2The parties have provided an Agreed Statement of Facts to assist the Assessment Review Board (“Board”).

3The Subject Property is Canadian Tire’s newly constructed distribution centre at the intersection of Coleraine Drive and Healey Road in Bolton, Ontario (“Distribution Centre”). It is located on a 180-acre parcel of land. The building has a gross floor area of 1,413,727 square feet.

4For the 2017 tax year, the returned assessment for the Distribution Centre was $53,029,000.00, which represented the January 1, 2016 current value assessment (“CVA”) of the land.

5Construction of the Distribution Centre’s building was completed in 2017. On November 29, 2017, the Municipal Property Assessment Corporation (“MPAC”) issued a supplementary assessment pursuant to s. 34 of the Act, adding the building’s value to the assessment roll and changing the property’s classification from vacant land to full commercial. MPAC valued the Distribution Centre at $160,313,000.00 effective February 1, 2017.

6There is no dispute as to the correctness of the current value assessment (“CVA”) on the returned or supplementary assessments for the Distribution Centre.

Issue for the Hearing

7The sole issue to be determined in this proceeding is: what is the correct effective date of the supplementary assessment?

Result

8The Board finds the correct effective date of the supplementary assessment is February 1, 2017.

ANALYSIS

Preliminary Matters

9Before addressing the core issue of the Subject Appeals, the Board must address the Town of Caledon’s submissions.

10The Town of Caledon submits that the effective date of the supplementary assessment should be January 1, 2017, and that MPAC should have issued omitted assessments dating back to August 10, 2016.

11This position is different than the position identified in the Town’s Response to the Statement of Issues dated January 25, 2019 (“RSOI”). In the RSOI, the Town stated its position as follows: “… the effective date of the supplementary assessment is the date the facility ‘commence [sic] to be used for any purpose.’ From the material production received and reviewed thus far, there is no material evidence to change the effective date from February 1, 2017.” Moreover, the Town of Caledon executed the Agreed Statement of Facts filed with the Board on March 12, 2020. The Town of Caledon therein confirmed it took the same position as MPAC, that the effective date should be no later than February 1, 2017.

12At no time has the Town of Caledon updated or amended its RSOI to reflect it would be seeking an effective date of January