Tribunals Ontario / Tribunaux décisionnels Ontario
Assessment Review Board / Commission de révision de l’évaluation foncière
ISSUE DATE: November 06, 2024
FILE NO.: DM 187042
Assessed Person(s): Ivanhoe Cambridge I Inc; Conestoga Mall Holdings Inc
Appellant(s): Ivanhoe Cambridge I Inc
Respondent(s): Municipal Property Assessment Corporation Region 21
Respondent(s): City of Waterloo
Property Location(s): 550 King Street North
Municipality(ies): City of Waterloo
Roll Number(s): 3016-011-850-10200-0000
Appeal Number(s): 3450364, 3489901, 3513624, 3526119
Taxation Year(s): 2021, 2022, 2023 and 2024
Hearing Event No.: 785572
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Parties Counsel/Representative
Ivanhoe Cambridge I Inc; Conestoga Mall Holdings Inc Jesse White
City of Waterloo Rebecca Shoom
Municipal Property Assessment Corporation Carrie Carone
REQUEST FOR: An Order for Disclosure
HEARD: In writing
ADJUDICATOR(S): Christopher Voutsinas, Vice-Chair
ORDER
REASONS
Background
1Ivanhoe Cambridge I 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 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”).
2Notice 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.
3The Requesting Party has satisfied the Board that notice has been served on the Other Property Owners and that three of them do not consent to MPAC's production of the Requested Documents. The three Other Property Owners have filed submissions with the Board as follows.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
Submissions of the Other Property Owners
5On behalf of the Other Property Owner for 435 Stone Road Mall, submissions were received indicating among other things, that the Board should protect the confidentiality of the requested information to be disclosed by MPAC and that the Board should order that the information remain confidential.
6On behalf of the Other Property Owner for 355-407 Hespeler Road, submissions were received indicating among other things, that the Board should protect the confidentiality of the requested information to be disclosed by MPAC and that the Board should order that the information remain confidential.
7On behalf of the Other Property Owner for 2960 Kingsway Drive submissions were received indicating, among other things, that the Board require the City to sign a nondisclosure agreement to protect the confidentiality of the requested information to be disclosed by MPAC and that the Board should order that the information remain confidential, including that the information be provided “in camera” and sealed pursuant to the Board’s Rule 89.
ORDER
8The Board grants the Requesting Party’s request for a confidentiality order 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 subject to the following:
In the case of 435 Stone Road Mall and 355-407 Hespeler Road, the Board orders that MPAC disclose the Requested Documents per MPAC’s standard confidentiality agreement – it is the Board’s understanding that this includes nondisclosure provisions - and given the specific requests, the Board orders nondisclosure provisions satisfactory to MPAC.
In connection with 2960 Kingsway Drive, the Board orders that the Requested Documents filed with the Board be marked confidential and will not form part of the public record.
9Further, the Board orders that the filing date in the Schedule of Events be amended to December 5, 2024.
"Christopher Voutsinas"
CHRISTOPHER VOUTSINAS
VICE-CHAIR
Assessment Review Board
Website: www.tribunalsontario.ca/arb
Attachment 1 – List of Other Properties
Municipal Address Assessment Roll No.
550 King Street North, Waterloo (Conestoga Mall) 3016-011-850-10200-0000
Fairview Park Mall 3012-040-002-08602-0000
435 Stone Road, Guelph (Stone Road Mall) 2308-060-008-19400-0000
355-407 Hespeler Road, Cambridge (Cambridge Centre) 3006-150-015-02215-0000
Attachment 2 – List of Requested Documents
Property Income and Expense Return (PIER) statements provided to MPAC regarding the third-party property.
2013-2019 lease and sales data, including rent rolls and actual income and expense information for each third-party property reviewed and relied on by MPAC’s witness in preparing its expert report, as those years deemed relevant by MPAC’s witness in selecting evidence.
Sales questionnaires completed by third-party owners in response to MPAC requests after sales occurred in the 2013-2019 period.
Attachment 3
Other Property Owners/Tenants and/or Parties Who Oppose the Request
Other Property Municipal Address Other Property Owners/Tenants Who Oppose Representative
Fairview Park Mall 2960 Kingsway Dr, Kitchener Roll: 3012-040-002-08602
Company Name/Name: CF/Realty Holdings Inc. C/O The Cadillac Fairview Corporation Limited Address: 20 Queen Street West, Flr 5 City/Town: Toronto Postal Code: M5H 3R4 Email: Telephone:
Company Name/Name: Richard Minster, Minster Law Address: 2800 14th Avenue, Suite 200 City/Town: Markham Postal Code: L3R 0E4 Email: rminster@minsterlaw.ca Telephone: (905) 305-9829
Stone Road Mall 435 Stone Road, Guelph Roll: 2308-060-008-19400
Company Name/Name: Stone Road Mall Freehold Inc. Address: 26 Wellington St. E., Suite 400 City/Town: Toronto Postal Code: M5E 1S2 Email: Telephone:
Company Name/Name: Tara Piurko, Miller Thomson LLP Address: 40 King St W, Suite 5800 City/Town: Toronto Postal Code: M5H 3S1 Email: tpiurko@millerthomson.com Telephone: (416) 595-2647
Cambridge Centre 355-407 Hespeler Road, Cambridge Roll: 3006-150-015-02215
Company Name/Name: Devcam Properties Ltd Address: 55 City Centre Drive, Suite 100 City/Town: Mississauga Postal Code: L5B 1M3 Email: Telephone:
Company Name/Name: Tara Piurko, Miller Thomson LLP Address: 40 King St W, Suite 5800 City/Town: Toronto Postal Code: M5H 3S1 Email: tpiurko@millerthomson.com Telephone: (416) 595-2647