786480
Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 12, 2025
Assessed Person(s): 57 Spadina GP Inc.
Appellant(s): 57 Spadina GP Inc.
Respondent(s): Municipal Property Assessment Corporation Region 09
Respondent(s): City of Toronto
Property Location(s): 57 Spadina Avenue
Municipality(ies): City of Toronto
Roll Number(s): 1904-062-220-00200-0000
Appeal Number(s): 3522669, 3522670, 3522671 and 3525107
Taxation Year(s): 2023 and 2024
Hearing Event No.: 786480
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Parties
Counsel/Representative
57 Spadina GP Inc.
Stephen Longo; Jamie Walker
Municipal Property Assessment Corporation
Zoe Moraitis
City of Toronto
Submissions not received
REQUEST FOR: An Order for Disclosure
HEARD: January 16, 2024 in writing
ADJUDICATOR(S): Christopher Voutsinas, Vice-Chair
ORDER
REASONS
Background
157 Spadina GP 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 none of them have objected to MPAC's production of the Requested Documents.
4Neither MPAC nor any other party to this appeal proceeding opposes the request and specifically, the Municipality takes no position.
5As the request is unopposed, 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.
7Further, the referenced Schedule of Events is suspended until 30 days following the date of this Order.
"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. (e.g. 1234-567-890-12345-0000)
2 St. Thomas St., City of Toronto
19-04-068-590-02370-0000
39 Niagara St., City of Toronto
19-04-062-150-00116-0000
50 Portland St., City of Toronto
19-04-062-200-00350-0000
55 Gerrard St. W., City of Toronto
19-04-066-600-00500-0000
525 Richmond St. W., City of Toronto
19-04-062-420-01400-0000
116 Spadina Ave., City of Toronto
19-04-062-450-01600-0000
117 Spadina Ave., City of Toronto
19-04-062-460-00100-0000
57 Charles St. W., City of Toronto
19-04-068-350-00900-0000
82 Spadina Ave., City of Toronto
19-04-062-350-01600-0000
350 Queens Quay W., City of Toronto
19-04-062-021-06004-0000
364 Richmond St. W., City of Toronto
19-04-062-560-02700-0000
200 Wellington St. W., City of Toronto
19-04-062-250-00350-0000
1099 Bay St., City of Toronto
19-04-068-440-00100-0000
570 Bay St., City of Toronto
19-04-066-130-02601-0000
Attachment 2 – List of Requested Documents
- PIER submissions for the 2020 financial year (2021 PIER).
PIER submissions for the 2022 financial year (2023 PIER); and
Heating costs/adjustments and supporting rationale for the 2022 financial year as set out in paragraph 79 of MPAC’s Statement of Response.
- PIER submissions for the 2014 (2015 PIER), 2015 (2016 PIER), 2016 (2017 PIER) and 2017 (2018 PIER) financial years.
- PIER submissions for the 2021 financial year (2022 PIER).
- PIER submissions for the 2014 (2015 PIER), 2015 (2016 PIER), 2016 (2017 PIER) and 2017 (2018 PIER) financial years.
PIER submissions from the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
Confirmation of the amount and all supporting details relied on by MPAC in determining “net rent” as set out in paragraph 90 of MPAC’s Statement of Response dated September 24, 2024.
PIER submissions from the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
Confirmation of the amount and all supporting details relied on by MPAC in determining “net rent” as set out in paragraph 90 of MPAC’s Statement of Response dated September 24, 2024.
- PIER submissions for the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
PIER submissions from the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
Confirmation of the amount and all supporting details relied on by MPAC in determining “net rent” as set out in paragraph 90 of MPAC’s Statement of Response dated September 24, 2024.
- PIER submissions for the 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
PIER submissions from the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
Confirmation of the amount and all supporting details relied on by MPAC in determining “net rent” as set out in paragraph 92 of MPAC’s Statement of Response dated September 24, 2024.
PIER submissions from the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
Confirmation of the amount and all supporting details relied on by MPAC in determining determine “net rent” as set out in paragraph 92 of MPAC’s Statement of Response dated September 24, 2024.
- PIER submissions for the 2014 (2015 PIER), 2015 (2016 PIER) and 2016 (2017 PIER) financial years.
- PIER submissions for the 2014 (2015 PIER), 2015 (2016 PIER), 2016 (2017 PIER) and 2017 (2018 PIER) financial years.