Tribunals Ontario / Tribunaux décisionnels Ontario

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

ISSUE DATE: October 05, 2023

FILE NO.: DM 185210

Assessed Person(s): Ontario Lottery and Gaming Corporation

Appellant(s): MGE Niagara Entertainment Inc

Respondent(s): Municipal Property Assessment Corporation Region 18

Respondent(s): City of Niagara Falls

Property Location(s): 6380 Fallsview Boulevard

Municipality(ies): City of Niagara Falls

Roll Number(s): 2725-030-002-09300-0000

Appeal Number(s): 3450333, 3489483 and 3513250

Taxation Year(s): 2021, 2022 and 2023

Hearing Event No.: 781289

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

Parties	Counsel/Representative*
MGE Niagara Entertainment Inc	Chantelle MacMillan*
Ontario Lottery and Gaming Corporation	Mark Blidner
Municipal Property Assessment Corporation	Karey Lunau
City of Niagara Falls	John O’Kane

REQUEST FOR: An Order for Disclosure

HEARD: September 5, 2023 in writing

ADJUDICATOR(S): Carly Stringer, Member

MOTION DECISION

REASONS

Background

1MGE Niagara Entertainment Inc. (the “Appellant”) is asking the Assessment Review Board (the “Board”) to order the Municipal Property Assessment Corporation (“MPAC”) to disclose the following:

a. Disclosure Request No. 1: Financial statements of the Ontario Lottery and Gaming Corporation (“OLG”); and

b. Disclosure Request No. 2: The calculations used to determine the gross and net income in the Discounted Cash Flow analysis.

2The Appellant also asks the Board to suspend the Schedule of Events (“SOE”) in this proceeding pending the results of this disclosure motion.

3MPAC takes no position on the Disclosure Requests. However, MPAC states that the information requested is protected by s. 53 of the Assessment Act, R.S.O. 1990, c A.31 (the “Act”), as it is actual income and expense information, or contains actual income and expense information, that was collected by MPAC from OLG in response to a request for information made by MPAC pursuant to the Act.

4OLG has not provided responding submissions.

5The City of Niagara Falls supports the Appellant’s motion and requests that the City receive a copy of any disclosure provided to the Appellant further to this motion.

6The Board grants the request as set out in this Order.

ORDER

7Subject 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 this appeal proceeding, within 15 days of this Order being issued:

a. Disclosure Request No. 1: Financial statements of the Ontario Lottery and Gaming Corporation (“OLG”); and

b. Disclosure Request No. 2: The calculations used to determine the gross and net income in the Discounted Cash Flow analysis.

8The Schedule of Events in this proceeding is suspended for 45 days.