Peel Condominium Corporation No. 451 v. Municipal Property Assessment Corporation Region 15, 2023 CanLII 10005

Tribunals Ontario Tribunaux décisionnels Ontario Assessment Review Board Commission de révision de l’évaluation foncière

ISSUE DATE: February 06, 2023

FILE NO.: RD 20-039B

Assessed Person(s): Peel Condominium Corporation No. 451 and Golf Links Inc.

Appellant(s): Peel Condominium Corporation No. 451 and Golf Links Inc.

Respondent(s): Municipal Property Assessment Corporation Region 15

Respondent(s): The Corporation of the City of Brampton

Property Location(s): 13-17 Kenview Boulevard

Municipality(ies): City of Brampton

Roll Number(s): 2110-150-107-13650-0000

Taxation Year(s): 1995-2011

Legislative Authority: Rules 101-103 of the Assessment Review Board’s Rules of Practice and Procedure

Parties	Counsel
Peel Condominium Corporation No. 451 and Golf Links Inc.	Submissions not received
Municipal Property Assessment Corporation	Calvin Ho
The Corporation of the City of Brampton	John O’Kane

REQUEST FOR: A review of the Board’s Decision DM 2020M17 issued on April 22, 2020

HEARD: In writing

ADJUDICATOR(S): Dirk VanderBent, Vice-Chair

DECISION

OVERVIEW

113-17 Kenview Boulevard, Brampton (the “Subject Property”), is owned by Peel Condominium Corporation No. 451 (the “Owner”). The western part of the Subject Property is occupied by 59 industrial condominiums owned by the Owner, and the eastern part of the Subject property is a golf course which the Owner has leased to Golf Links Canada Inc.

2On June 1, 2020, the City of Brampton (“the City”) filed a written Request for Review with the Assessment Review Board (the “Board”) (“this Review Proceeding”) respecting the Board’s Decision in Municipal Property Assessment Corporation, Region 15 v Peel Condominium Corporation No. 451 and Golf Links Canada Inc., 2020 CanLII 30638 (ON ARB) on April 22, 2020 (the “Decision”).

3The Decision is in respect of an application filed by the Municipal Property Assessment Corporation (“MPAC”), pursuant to s. 40.1 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”), requesting correction of a palpable error on the Assessment Rolls for the taxation years 1995 to 2011. The City, the Owner, and Golf Links Inc. all supported the application. Consequently, the application was unopposed. The application was heard by a written motion hearing (“Motion Hearing”).

4The Decision indicates that the evidence in the Subject Property proceeding is the virtually the same as in another s. 40.1 application proceeding respecting another unit in the condominium complex, 19-21 Kenview Boulevard, Brampton, and consequently the Hearing Member’s disposition for 19-21 Kenview Boulevard is the same as its disposition for the Subject Property.

5The Hearing Member’s disposition respecting 19-21 Kenview Boulevard, Brampton, itself, was subject to a request for review, on the same grounds as have been submitted in this Review Proceeding. The Board has issued its review decision respecting 19-21 Kenview Boulevard, Brampton, see Peel Condominium Corporation No. 408 v Municipal Property Assessment Corporation, Region 15, 2022 CanLII 3269 (ON ARB). Consequently, in this Review Decision, the Board adopts this analysis and disposition, as it is the same as its review analysis and disposition for 19-21 Kenview Boulevard, Brampton. For this reason, the Board’s review analysis need not be repeated here.

Order

6In accordance with s. 40.1(a) of the Act, the Board corrects each Assessment Roll for the taxation years from 1995 to 2011, by removing the parent roll number for the Subject Property.

7The Board directs the Registrar to advise the City that the clerk of the Corporation of the City of Brampton shall make the corrections on the Assessment Rolls in accordance with this Review Decision.