Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l'évaluation foncière
ISSUE DATE: September 10, 2024 FILE NO.: DM 186701
Assessed Person(s): Vale Canada Limited; Glencore Canada Corporation; Xstrata Canada Corporation Appellant(s): City of Greater Sudbury Respondent(s): Municipal Property Assessment Corporation Region 30 Respondent(s): Vale Canada Limited
Property Location(s): Copper Cliff Nickel Refinery Waters Con 6 Lot 1 Inst 13 Municipality(ies): City of Greater Sudbury Roll Number(s): 5307-110-002-12300-0000 Appeal Number(s): See Schedule A Taxation Year(s): 2017 to 2024 Hearing Event No.: 784714
Legislative Authority: Sections 33, 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
Parties and Counsel/Representative
Vale Canada Limited Phillip L. Sanford Belinda Schubert
Glencore Canada Corporation Kathleen Poole Karina Wong
Municipal Property Assessment Corporation Sarah Corman
City of Greater Sudbury Richard Minster Dan Rosman
REQUEST FOR: An order prohibiting the City from raising an issue HEARD: September 3, 2024 in writing ADJUDICATOR(S): Carly Stringer, Member
MOTION DECISION
OVERVIEW
1Vale Canada Limited ("Vale") is responding to appeals brought by the City of Greater Sudbury (the "City") relating to the assessments of the Copper Cliff Nickel Refinery ("Copper Cliff") for the 2017 to 2024 taxation years.
2The City's appeals are scheduled to be heard by the Assessment Review Board (the "Board") commencing October 28, 2024. In its appeals, the City argues that the Municipal Property Assessment Corporation ("MPAC") should have, but did not, value two surge tanks located at Copper Cliff ("Surge Tanks"). The City argues these Surge Tanks should be valued at over $10,000,000.
3In advance of the hearing, Vale has brought this motion asking the Board to issue an Order that:
a. the Board does not have jurisdiction to determine tax liability of the Surge Tanks; and
b. prohibiting the City from raising tax liability of the Surge Tanks as an issue in these appeals.
4MPAC, another responding party to the City's appeals, supports Vale's motion. The final responding party in these appeals is Glencore Canada Corporation ("Glencore"), who takes no position on the motion.
5The City asks the Board to dismiss Vale's motion.
6To ensure the just, most expeditious and least expensive determination of this proceeding, the Board is providing the parties with these simplified reasons.
ANALYSIS
7The Board dismisses Vale's motion for the following reasons:
a. Vale submits that the City is asking the Board to determine that the Surge Tanks are not tax exempt. The Board finds that Vale has mischaracterized the City's argument in these appeals. The City is not asking the Board to find that the Surge Tanks are not tax exempt. The Board finds, based on the City's Amended Statement of Issues ("SOI"), that the City is asking the Board to ascribe a value to the Surge Tanks as part of the assessment of Copper Cliff. There is no request before the Board with respect to tax liability or exemption.
b. The Board finds that Vale is conflating assessment and tax liability. In fact, assessment and taxation are not the same thing. A plain reading of the Assessment Act, R.S.O. 1990, c. A.31 ("Act") shows that real property can be liable to assessment without being liable to taxation, but that all real property is liable to assessment. Section 3(1) of the Act provides that "All real property in Ontario is liable to assessment and taxation, subject to the following exemptions from taxation". It does not state "from taxation and assessment".
c. This interpretation is supported by 14(1) of the Act, which recognizes that the assessment roll shall contain the "current value of the land", the "value of the land liable to taxation" and the "value of land exempt from taxation".
d. The parties all agree that the Board does not have jurisdiction to determine tax exemptions. But the City is not asking the Board to determine a tax exemption. The City is asking the Board to do something that it properly has jurisdiction to do - decide whether the current value of Copper Cliff should include the Surge Tanks.
e. The Board finds there is no prejudice to Vale in the Board determining the current value of Copper Cliff in accordance with s. 44 of the Act.
8Vale has asked that, should the Board proceed to determine a value for the Surge Tanks, it be permitted to file a supplementary expert report dealing only with the value of the Surge Tanks.
9The Board denies this request. Per Rule 40, the Board finds that there are no exceptional circumstances that warrant an extension to the Schedule of Events for Vale to provide additional expert evidence. Vale has been aware that the City is seeking to have the Board value the Surge Tanks since at least December 2022, when the City provided its Amended SOI. The City's expert report from November 2023 also referenced this issue. The Board finds that Vale had the opportunity to provide valuation evidence in relation to the Surge Tanks in its expert reports and supplementary reports, but – per Vale's submissions on this motion - it did not because it took the position that the tanks were exempt. This is not an exceptional circumstance.
ORDER
10The Board dismisses this motion.
"Carly Stringer"
CARLY STRINGER MEMBER Assessment Review Board Website: www.tribunalsontario.ca/arb
Schedule A
| Appeal | Assessed | Section | Tax Date |
|---|---|---|---|
| 3278756 | Vale Canada Limited | 34 | JAN 01, 2017 |
| 3278755 | Vale Canada Limited | 34 | JAN 01, 2017 |
| 3242169 | Vale Canada Limited | 40 | JAN 01, 2017 |
| 3314501 | Vale Canada Limited | 40 | JAN 01, 2018 |
| 3367824 | Vale Canada Limited | 40 | JAN 01, 2019 |
| 3410975 | Vale Canada Limited | 40 | JAN 01, 2020 |
| 3527535 | Vale Canada Limited | 33 | OCT 01, 2020 |
| 3527536 | Vale Canada Limited | 33 | JAN 01, 2021 |
| 3449052 | Vale Canada Limited | 40 | JAN 01, 2021 |
| 3527537 | Vale Canada Limited | 33 | JAN 01, 2022 |
| 3490634 | Vale Canada Limited | 40 | JAN 01, 2022 |
| 3527509 | Vale Canada Limited | 40 | JAN 01, 2023 |
| 3527510 | Vale Canada Limited | 40 | JAN 01, 2024 |