Tribunals Ontario

Assessment Review Board

ISSUE DATE: November 24, 2022 FILE NO.: DM 182000

Assessed Person: 5026895 Ontario Inc. Appellants: 5026895 Ontario Inc.; Dan Guillemette Respondent: Municipal Property Assessment Corporation Region 30 Respondent: City of Sudbury

Property Location: 158 Elgin Street Municipality: City of Sudbury Roll Number: 5307-070-003-03600-0000 Appeal Numbers: 3455569 and 3490642 Taxation Years: 2021 and 2022 Hearing Event No.: 777165

Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31

Parties and Representatives

5026895 Ontario Inc.; Dan Guillemette Representative: Jonas Perov

Municipal Property Assessment Corporation Representative: Adrianna Combdon

City of Sudbury Representative: Submissions not received

REQUESTS FOR: Restricting Witnesses and Evidence HEARD: November 1, 2022 in writing ADJUDICATOR: Jean-Paul Pilon, Member

MOTION DECISION

OVERVIEW

15026895 Ontario Inc. (the "Appellant") is the owner of an office building located at 158 Elgin Street in Sudbury (the "Subject Property"). The Appellant appealed its assessment for the 2021 taxation year, and a further appeal was deemed for the 2022 taxation year pursuant to section 40(26) of the Assessment Act, R.S.O. 1990, c. A.31.

2These appeals were assigned a general stream Schedule of Events ("SOE