Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
October 24, 2024
FILE NO.:
DM 186893
Assessed Person(s):
Riocan Holdings (Hamilton) Inc
Appellant(s):
Riocan Holdings (Hamilton) Inc
Respondent(s):
Municipal Property Assessment Corporation Region 19
Respondent(s):
City of Hamilton
Property Location(s):
2110 2140 Rymal Road East
Municipality(ies):
City of Hamilton
Roll Number(s):
2518-901-130-40000-0000
Appeal Number(s):
3511309, 3525923
Taxation Year(s):
2023 and 2024
Hearing Event No.:
785372
Legislative Authority:
Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Parties
Counsel/Representative
Riocan Holdings (Hamilton) Inc
Paul Grosman
Municipal Property Assessment Corporation
Carrie Carone
City of Hamilton
Submissions not received
REQUEST FOR:
An Order for Disclosure
HEARD:
October 9, 2024 in writing
ADJUDICATOR(S):
Carly Stringer, Member
ORDER
REASONS
Background
1Riocan Holdings (Hamilton) Inc. (the “Requesting Party”) requests that the Assessment Review Board (the “Board”) issue an order that the Municipal Property Assessment Corporation (“MPAC”) disclose documents with respect to properties not under appeal in this appeal proceeding (“Other Properties”), pursuant to Rule 45 of the Board’s Rules of Practice and Procedure (the “Rules”) and s. 53(5) of the Assessment Act, R.S.O. 1990, c A.31 (the “Act”). These Other Properties are listed in Attachment 1 to this Order. The requested documents are listed in Attachment 2 to this Order (“Requested Documents”).
2Neither MPAC nor any other party to this appeal proceeding opposes the request.
3Notice was served on each of the owners/tenants of the Other Properties (“Other Property Owners”) with respect to disclosure of information relating to their property(ies). The Other Property Owners were given notice that they must notify the Requesting Party in writing within 14 days of service of the notice of any objection, failing which the Board would decide the request.
4The Requesting Party has satisfied the Board that notice has been served on the Other Property Owners. Several Other Property Owners told the Requesting Party that they object. The Board then provided these Other Property Owners with an opportunity to provide submissions to explain their objection, including submissions in relation to prejudice should their information be disclosed.
5In response to the Board’s request, only three Other Property Owners provided submissions supporting their objection to MPAC's production of the Requested Documents: the owners of 60 Martindale Crescent (“Martindale”), 255 Dundas Street East (“Dundas”), and 18-64 Hamilton Street North (“Hamilton”) see Attachment 3 to this Order.
Objection No. 1
6Martindale objects on the basis that releasing this information could be harmful to its competitive position, as its property is immediately next door to, and closely competitive with, 14 Martindale Crescent, which is owned by the Requesting Party. Martindale argues that releasing the Requested Documents to the Requesting Party, who owns a strategically competitive property, could be uniquely detrimental to it.
7The Board finds that this objection is mitigated by the evidence that the Requesting Party’s legal representative and expert witness will execute undertakings of confidentiality prior to receipt of the Requested Documents. This undertaking explicitly states that “No Confidential Information can be disclosed to any person, including a lawyer, expert witness, paralegal or consultant, who is an owner of, or an employee of” the Requesting Party. Moreover, the Board’s Rules permit MPAC to request a confidentiality order at the hearing in relation to Martindale’s information. Therefore, the Board is satisfied that Martindale’s objection has been sufficiently addressed and, in the absence of other objections and weighing all circumstances of this request, finds that the request should be granted in relation to Martindale.
Objection Nos. 2 and 3
8Dundas objected on the basis that the Requesting Party did not provide it with documents or information to understand the particulars of the request, including the pleadings and/or expert reports, and the specifics of the Requested Documents that pertain to Dundas. Dundas argued that, without this information, it could not formulate a position on this request.
9Hamilton had an identical objection.
10First, the Board notes that both Dundas and Hamilton received a notice letter from the Requesting Party dated August 26, 2024 that stated the request for information “includes, but is not limited to, rent rolls, lease summaries, leases, financial information, and information relating to expense and vacancy information, supplied by you to MPAC”. Dundas and Hamilton requested more specific information from the Requesting Party on September 5, 2024. The Requesting Party responded on September 5, 2024 that it is “seeking to obtain the source documents” in connection with redacted information within MPAC’s expert report. Finally, in light of Dundas and Hamilton’s statement that they did not have enough information to formulate a position, the Board provided Dundas and Hamilton with Attachment 2: List of Requested Documents. The Board asked Dundas and Hamilton to provide further submissions to the Board regarding the nature of any objection and any alleged prejudice resulting from disclosure.
11Neither Dundas nor Hamilton provided the Board with further submissions.
12In the absence of Dundas and Hamilton articulating an objection to the List of Requested Documents, including submissions regarding whether any prejudice would result from disclosure, the Board grants the request.
ORDER
13Subject to the terms imposed by MPAC pursuant to its authority under s. 53(5) of the Act, MPAC is required to disclose the Requested Documents to the parties in this appeal proceeding within ten (10) days of this Order being issued.
14The Schedule of Events deadline for the Requesting Party to provide its supplementary report is extended to the date fifty-five (55) days after this Order is issued.
"Carly Stringer"
CARLY STRINGER
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb
Attachment 1
List of Other Properties
Municipal Address
Assessment Roll No.
826-840 Queenston Rd
2518-003-390-23410
115 Hamilton St N
2518-303-390-27590
1900 King St E
2518-040-341-06420
510 Concession St
2518-070-816-06020
969 Fennell Ave E
2518-060-613-08750
1200 Brant Street
2110-080-011-19240
2110-080-011-19200
2110-080-011-19230
2402-020-204-04950
9455-9521 Mississauga Road
2110-080-011-19230
2110-080-011-19240
2110-080-011-19200
1227 - 1271 Barton St. E.
2518-040-315-00101
2518-040-315-00350
2518-040-315-00311
2518-040-315-00370
2518-040-315-00310
1342-1360 South Service Rd
2518-003-110-09000
140 Highway No. 8
2518-003-360-27200
100-120 Highway No. 8
2518-003-360-27000
1551 Barton St E
2518-050-385-02470
857 Barton St E
2518-030-265-51100
44 Clappison Ave
2518-303-390-40506
640 Mohawk Rd W
2518-081-013-00010
1080-1110 Wilson St W
2518-140-220-38000
502-544 Centennial Pky N
2518-050-481-05780
737 Golf Links Rd
2518-140-280-10760
1175-1183 Wilson St W
2518-140-220-32612
1188 Rymal Rd E
2518-060-761-00460
990 Upper Wentworth St
2518-070-833-08350
60 Martindale Cres
2518-140-280-52000
255 Dundas St E
2518-303-390-00900
18-64 Hamilton St N
2518-303-370-09600
419 Dundas St E
2518-303-350-25800
14 Martindale Cres
2518-140-280-52500
2190 Rymal Rd E
2518-901-130-39700
119 Osler Dr
2518-260-704-3200
800 Queenston Rd
2518-003-390-15600
610 King St W
2518-010-103-53240
12720-12788 Highway 50
2124-010-003-08412
Attachment 2
List of Requested Documents
A fully unredacted copy of the Expert Report of Ziad Al-Hillal dated July 24, 2024.
For all redacted rental data and lease deal information included in MPAC’s Expert Report, the Appellant requests copies of the actual third party rent rolls in MPAC’s possession for the period covering from when the lease commenced until the current date, as well as actual copies of lease deals which are in MPAC possession and which are relied on by the MPAC Witness, if any.
For all redacted Revenue and Expense data included in MPAC’s Expert Report in support of the Witness’ non-recoverable expense allowance and capitalization rate, the Appellant requests copies of the actual third-party income statement reviewed and relied on by the MPAC Witness for the 2013-2017 fiscal years.
Attachment 3
Other Property Owners/Tenants and/or Parties Who Oppose the Request
Other Property Municipal Address
Other Property Owners/Tenants
Who Oppose
Representative
60 Martindale Cres
2518-140-280-52000
Company Name/Name:
60 Martindale Crescent (Hamilton) Limited
Company Name/Name:
The Effort Trust Company - Asa Gerald
Address:
50 KING ST E.
Address:
50 King Street East
City/Town:
Hamilton, ON
City/Town:
Hamilton, ON
Postal Code:
L8N 1A6
Postal Code:
L8N 1A6
Email:
Email:
Telephone:
Telephone:
(905) 667-4877
255 Dundas St E
2518-303-390-00900
Company Name/Name:
091633 Ontario Inc
Company Name/Name:
DuCharme, McMillen & Associates, Canada, Ltd. - Drew Samuels
Address:
5820 Kennedy Rd
Address:
7125 Mississauga Road, Suite 401
City/Town:
Mississauga, ON
City/Town:
Mississauga, ON
Postal Code:
L4Z 2C3
Postal Code:
L5N 0C2
Email:
Email:
Telephone:
Telephone:
(905) 858-4001 x1546
18-64 Hamilton St N
2518-303-370-09600
Company Name/Name:
997484 Ontario Inc
Company Name/Name:
DuCharme, McMillen & Associates, Canada, Ltd. - Drew Samuels
Address:
5820 Kennedy Rd
Address:
7125 Mississauga Road, Suite 401
City/Town:
Mississauga, ON
City/Town:
Mississauga, ON
Postal Code:
L4Z 2C3
Postal Code:
L5N 0C2
Email:
Email:
Telephone:
Telephone:
(905) 858-4001 x1546