Stancorp Enterprises Inc. v. Municipal Property Assessment Corporation Region 09, 2022 CanLII 32873

Tribunals Ontario

Assessment Review Board

ISSUE DATE: April 19, 2022

FILE NO.: DM 177693

Assessed Person(s): Stanforp Enterprises Inc.

Appellant(s): Stancorp Enterprises Inc.; Nick Stanoulis

Respondent(s): Municipal Property Assessment Corporation Region 09

Respondent(s): City of Toronto

Property Location(s): 322 Yonge Street

Municipality(ies): City of Toronto

Roll Number(s): 1904-066-550-02800-0000

Appeal Number(s): 3283582, 3296803, 3349804, 3402323 and 3487474

Taxation Year(s): 2017, 2018, 2019, 2020, 2021 and 2022

Hearing Event No.: 762966

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

APPEARANCES:

Parties	Representative
Stancorp Enterprises Inc.; Nick Stanoulis	Jonas Perov
Municipal Property Assessment Corporation	Aidan Mailer
City of Toronto	Submissions not received

REQUEST FOR: An order for disclosure

HEARD: March 31, 2022 in writing

ADJUDICATOR(S): Carly Stringer, Member

MOTION DECISION

REASONS

1Stancorp Enterprises Inc. (the “Appellant”) has brought appeals before the Assessment Review Board (the “Board”) regarding the assessments of 322 Yonge Street in the City of Toronto (the “Subject Property”) for the 2017 to 2021 taxation years. Pursuant to s. 40(26) of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) the Appellant is deemed to have brought the same appeal in respect of the 2022 taxation year

2The Appellant seeks an order for disclosure from the Municipal Property Assessment Corporation (“MPAC”), the respondent in this proceeding. The Appellant seeks the following disclosure (the “Disclosure Requests”):

1. Disclosure Request No. 1: Income and Expense statement and rent rolls for the properties MPAC is relying on for their fair market rent determination for the expert report.

2. Disclosure Request No. 2: Analysis of data as calculated by MPAC to determine fair market rent.

3. Disclosure Request No. 3: Complete analysis of how MPAC determined the basement values for its sold properties - paragraph 39 of its expert report along with all supporting documentation.

4. Disclosure Request No. 4: All sales notes at time of inspection of the paragraph 36 sale properties.

Disclosure Request No. 1

3The Appellant states it is seeking information relating to the properties on which MPAC is relying for its calculation of fair market rent. MPAC lists the properties on which it relies for its fair market rent at Appendix G to its valuation report. MPAC lists nine different units at four different properties (279-283 Yonge Street, 247 Yonge Street, 10 Dundas Street East and 595 Bay Street, collectively the “Other Properties”). The Other Properties are not under appeal in this proceeding.

4MPAC has agreed to produce, to the extent such documents exist, the income and expense statements and rent rolls relating to the Other Properties. MPAC’s agreement is dependent on the Appellant providing notice to all affected third parties; the Appellant’s legal counsel and expert consultants signing an undertaking of confidentiality and non-disclosure; and no third-party objections to the disclosure of information.

5The Appellant provided a copy of the requested executed undertaking of confidentiality and non-disclosure. In addition, the Appellant provided evidence that it served notice on each of the owners/tenants of the Other Properties with respect to disclosure of information relating to their properties, except 10 Dundas Street East which will be discussed further below. The Appellant provided evidence that this notice confirmed the owners/tenants must notify the Appellant in writing within 14 days of service of the notice of any objection to disclosure of the information, failing which the Board would decide the request.

6The Appellant has satisfied the Board that notice has been served on the owners/tenants of the Other Properties, except 10 Dundas Street East, and that none of them object to MPAC’s production.

7With respect to 10 Dundas Street East, the Appellant provided evidence that its notice came back “returned to sender.” Accordingly, the Board is not satisfied that the owners/tenants of 10 Dundas Street East have received notice of this motion.

8In these circumstances, the Board grants the request as set out in the Order.

Disclosure Request No. 2

9The Appellant has requested the “[a]nalysis of data as calculated by MPAC to determine fair market rent.”

10MPAC has agreed to produce a non-redacted copy of the fair market rent analysis shown in Appendix G of its expert report. MPAC’s agreement is based on the same terms outlined in paragraph 4 of this Decision.

11As noted above, the Appellant has satisfied these terms save and except notice in relation to 10 Dundas Street East. The Board is satisfied that notice has been served on the owners/tenants of the Other Properties save and except 10 Dundas Street East and that none of them object to MPAC’s production.

12In these circumstances, the Board grants the request as set out in the Order.

Disclosure Request No. 3

13The Appellant requests the “analysis of how MPAC determined the basement values for its sold properties - paragraph 39 of its expert report along with all supporting documentation.” MPAC states that it provided its response to this request attached to its Response to Motion. The Appellant has not contested this in Reply.

14Accordingly, no order is required in relation to Disclosure Request No. 3.

Disclosure Request No. 4

15The Appellant requests “[a]ll sales notes at time of inspection of the paragraph 36 sale properties.” MPAC states that it has provided this information at paragraphs 36 to 50 of its expert report. The Appellant has not contested this in Reply, nor has the Appellant provided submissions on the proportionality of this request.

16Accordingly, no order is made in relation to Disclosure Request No. 4.

ORDER

17Subject to the terms imposed by MPAC pursuant to its authority under s. 53(5) of the Act , MPAC is required to disclose the following to the parties in these appeals:

a. To the extent such documents exist, the income and expense statements and rent rolls relating to 279-283 Yonge Street, 247 Yonge Street and 595 Bay Street; and

b. A non-redacted copy of the fair market rent analysis shown in Appendix G of its expert report, save and except as it relates to 10 Dundas Street East.