Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
June 14, 2024
FILE NO.:
ID 186142
Assessed Person(s):
General Motors of Canada Company, Cami Automotive Inc.
Appellant(s):
General Motors of Canada Company
Respondent(s):
Municipal Property Assessment Corporation Region 23
Respondent(s):
Town of Ingersoll, Township of South-West Oxford
Property Location(s):
See Schedule A
Municipality(ies):
Town of Ingersoll, Township of South-West Oxford
Roll Number(s):
3211-011-020-41400 and 3218-030-065-31100
Appeal Number(s):
3335050, 3335053, 3322656 and see Schedule A
Taxation Year(s):
2009 to 2023
Hearing Event No.:
734564
Legislative Authority:
Sections 32, 33, and 40 of the Assessment Act, R.S.O. 1990, c. A.31 and sections 357 and 364 of the Municipal Act, 2001, S.O. 2001, c. 25
APPEARANCES:
Parties
Counsel/Representative*
General Motors of Canada Company
Jack A. Walker Stephen L. Longo Jamie G. Walker Lynne Ashton
Municipal Property Assessment Corporation
David G. Cowling Mackenzie Campbell
Town of Ingersoll
Guy Tudino*
Township of South-West Oxford
Guy Tudino*
HEARD:
January 18, 2024 in writing
ADJUDICATOR(S):
Dirk VanderBent, Vice-Chair
DECISION
OVERVIEW
1General Motors of Canada Company (the “Appellant”) is the owner of the property located at 300 Ingersoll Street South (the “Subject Property”). It is a light vehicle assembly plant which has produced the CAMI vehicle model for all taxation years under appeal (“CAMI Facility”). Its location spans the municipal boundary between the Town of Ingersoll and the Township of South-West Oxford (the “Municipalities”). The Appellant has filed appeals pursuant to s. 40 of the Assessment Act, S.O. 1990, c. A.31 (the “Act”) for the first taxation year in each of three Assessment Cycles being: 2009, 2013, and 2017. Pursuant to the deeming provisions under the Act, appeals have been deemed for the remaining taxation years in each Assessment Cycle.
2This is the final Decision of the Assessment Review Board (the “Board”) following its two Interim Decisions in General Motors of Canada Company v Municipal Property Assessment Corporation Region 23, [2023 CanLII 12249 (ON ARB)](https://www.canlii.org/en/on/onarb/doc/2023/2023canlii1224