Tribunals Ontario / Tribunaux décisionnels Ontario
Assessment Review Board / Commission de révision de l’évaluation foncière
ISSUE DATE: March 08, 2024 FILE NO.: DM 185796 Assessed Person(s): Kubota Canada Ltd. Appellant(s): Kubota Canada Ltd. Respondent(s): Municipal Property Assessment Corporation Region 13 Respondent(s): City of Pickering Property Location(s): 1155 Kubota Drive Municipality(ies): City of Pickering Roll Number(s): 1801-030-003-27060-0000 Appeal Number(s): 3512482, 3509989, 3509981, 3509982, 3509980 and 3509983 Taxation Year(s): 2021, 2022, 2023 Hearing Event No.: 783483
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Parties and Representatives
| Parties | Representative |
|---|---|
| Kubota Canada Ltd. | Drew Samuels |
| Municipal Property Assessment Corporation | Curtis Nielsen |
| City of Pickering | Submissions not received |
REQUEST FOR: An Order for Disclosure HEARD: March 8, 2024 in writing ADJUDICATOR(S): Carly Stringer, Member
ORDER
REASONS
Background
1Kubota Canada Ltd. (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 (“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”).
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. The Board was advised that three Other Property Owners objected. The Board gave these three Other Property Owners an opportunity to provide further submissions outlining the basis for their opposition to the request. Two Other Property Owners did not respond, and the third Property Owner responded confirming its consent. Accordingly, the Board will proceed.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
5Therefore, the Board grants the request as set out in the Order.
ORDER
6Subject 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 20 days of this Order.
7The Requesting Party requested an amendment to the Schedule of Events but did not specify specific procedural dates that require amendment. For this reason, if any party seeks an amendment to the Schedule of Events to accommodate this motion, they are directed to file an Expedited Board Direction Form within 10 days of this Order requesting specific procedural deadlines.
"Carly Stringer"
CARLY STRINGER MEMBER Assessment Review Board Website: www.tribunalsontario.ca/arb
Attachment 1 – List of Other Properties
| Municipal Address | Assessment Roll No. | |
|---|---|---|
| 1. | 35 Bosworth Court | 2906-030-007-12610-0000 |
| 2. | 46 Bosworth Court | 2906-030-007-12600-0000 |
| 3. | 1001 Thornton Road | 1813-050-024-08821-0000 |
| 4. | 2750 Peddie Road | 2409-050-002-15500-0000 |
| 5. | 335 Fairall Street | 1805-030-007-20700-0000 |
| 6. | 505 Finley Avenue | 1805-040-006-12300-0000 |
| 7. | 12315 Coleraine Drive | 2124-010-003-10801-0000 |
| 8. | 777 Bayly Street | 1805-040-006-16100-0000 |
| 9. | 12333 Airport Road | 2124-010-006-17011-0000 |
| 10. | 100 Disco Road | 1919-038-360-00611-0000 |
| 11. | 38 Nixon Road | 2124-010-003-08536-0000 |
| 12. | 3389 Steeles Avenue | 2110-150-118-01310-0000 |
| 13. | 7550 Tranmere Drive | 2105-050-115-25840-0000 |
| 14. | 200 Courtneypark Drive West | 2105-040-099-30285-0000 |
| 15. | 7380 Bren Road | 2105-050-115-12305-0000 |
| 16. | 6200 Millcreek Drive | 2105-040-098-61301-0000 |
| 17. | 40 Graniteridge Road | 1928-000-232-63400-0000 |
| 18. | 25-35 Brownridge Road | 2906-030-007-12610-0000 |
| 19. | 240 South Blair Street | 2906-030-007-12600-0000 |
| 20. | 100 Sandalwood Parkway West | 1813-050-024-08821-0000 |
| 21. | 1865 Clements Road | 2409-050-002-15500-0000 |
Attachment 2 – List of Requested Documents
- Leases, rent rolls, financial statements, income and expense statements, vacancy reports, PIER and other MPAC forms and assessments of MPAC’s Current Value Comparable Properties and of MPAC’s Equity Comparable Properties for each of 2013, 2014, 2015, 2016, 2017, and 2018.
MPAC produce the Confidential Information to the DMA representatives who have executed and provided to MPAC’s counsel or licensed paralegal an Undertaking of Non-Disclosure substantially similar to the draft undertaking attached as Exhibit “F” to the Affidavit.