Riotrin Properties (Belcourt) Inc. v. Municipal Property Assessment Corporation Region 03, 2023 CanLII 39086

Tribunals Ontario / Tribunaux décisionnels Ontario

Assessment Review Board / Commission de révision de l’évaluation foncière

ISSUE DATE: May 04, 2023

FILE NO.: DM 183693

Assessed Person(s): Riotrin Properties (Belcourt) Inc.

Appellant(s): Riotrin Properties (Belcourt) Inc.

Respondent(s): Municipal Property Assessment Corporation Region 03

Respondent(s): City of Ottawa

Property Location(s): 3714 3858 Innes Road

Municipality(ies): City of Ottawa

Roll Number(s): 0614-600-205-00915-0000

Appeal Number(s): 3481885, 3486570, 3511819

Taxation Year(s): 2021, 2022, 2023

Hearing Event No.: 779291

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

Parties / Counsel*/Representative

• Riotrin Properties (Belcourt) Inc.: Amanda Myers
• Municipal Property Assessment Corporation: Carrie Carone
• City of Ottawa: Angela Severson*

HEARD: April 25, 2023 In writing

ADJUDICATOR(S): Carly Stringer, Member

INTERIM MOTION DECISION

OVERVIEW

1The Municipal Property Assessment Corporation (“MPAC”) and the City of Ottawa are responding to appeals brought before the Assessment Review Board (the “Board”) by Riotrin Properties (Belcourt) Inc. (the “Appellant”) relating to the property at 3714-3858 Innes Road in Ottawa.

2MPAC has brought a motion for issue estoppel. The City supports MPAC’s motion, and the Appellant opposes it.

3The Appellant has asked the Board to suspend the Schedule of Events (“SOE”) in these appeal proceedings pending resolution of Manulife Ontario Property Portfolio Inc. v Municipal Property Assessment Corporation, 2023 CanLII 39085 (ON ARB), 2023 CanLII 13877 (ON ARB) (“Manulife”), for which leave to appeal has been sought to the Divisional Court; and National Car Rental (Canada) Inc. v Municipal Property Assessment Corporation, Region 15, 2022 CanLII 53352 (ON ARB) (“National Car”), currently before the Divisional Court.

4MPAC opposes the Appellant’s request to suspend the SOE. MPAC argues that a suspension of the SOE pending resolution of Manulife will result in a backlog of appeals, halting the efficient resolution of property assessment appeals before the Board. MPAC argues that National Car does not apply because all parties agree that the current value assessment of the property must be determined as of the January 1, 2016 general reassessment valuation day, and the property has not undergone any changes in state and condition.

5The Board has reviewed the materials on this motion, and it appears that Manulife is engaged. The Board notes that MPAC’s motion for issue estoppel, if successful, could finally determine the proceeding. Depending on the outcome at Divisional Court in Manulife, this could lead to multiple hearings in the form of requests for review. Having regard to Rules 3 and 4 of the Board’s Rules of Practice and Procedure, the Board finds that efficiency, as well as ensuring the just, most expeditious and least expensive determination of every proceeding, requires suspension of the SOE in this case.

6The Board is also of the view that National Car may be engaged in this instance, given the facts outlined in the materials (particularly MPAC’s statement that it returned the assessment for the 2020 year onwards at a lower 2016 current value assessment due to a change in tenancy at the subject property which led to a reduction in the fair market rent). In these circumstances, having regard to Rules 3 and 4, the Board finds that efficiency, as well as ensuring the just, most expeditious and least expensive determination of every proceeding, requires suspension of the Schedule of Events.

ORDER

7The Board orders that the Schedule of Events in these appeal proceedings is suspended until the Divisional Court proceedings in Manulife and National Car are resolved.

8Once the Divisional Court issues decisions in both cases, the Board will lift the suspension of the Schedule of Events and provide the parties with amended due dates for all events that have not yet occurred prior to the suspension.