Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
November 12, 2025
FILE NO.:
WR 189392
Assessed Person(s):
Chiefton Investments Limited
Appellant(s):
Amazon c/o James Poliyanskiy
Respondent(s):
Municipal Property Assessment Corporation Region 15
Respondent(s):
City of Brampton
Property Location(s):
7850 Heritage Road
Municipality(ies):
City of Brampton
Roll Number(s):
2110-140-099-00262-0000
Appeal Number(s):
3483055, 3483056, 3483057, 3512783, 3488642. 3525521 and 3535252
Taxation Year(s):
2021, 2022, 2023, 2024 and 2025
Hearing Event No.:
782169
Legislative Authority:
Section 34, 36 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, Rule 50(c) of the Board’s Rules of Practice and Procedure
APPEARANCES:
Parties
Counsel/Representative
Amazon; James Poliyanskiy; Chiefton Investments Limited
Jamie Walker Jack Walker
Municipal Property Assessment Corporation
Karey A. Lunau
City of Brampton
No one appeared
HEARD:
October 19 and 20, 2023 by video conference
ADJUDICATOR(S):
Pierre R. Lavigne, Member
DECISION
OVERVIEW
1This final decision implements the agreement of the parties following the directions found in the Board’s Amended Interim Decision ID 188197A paragraphs 158 to 159, issued September 4, 2025 Amazon c/o James Poliyanskiy v Brampton (City), 2025 CanLII 91061 (ON ARB).
Areas of Agreement
2The parties, including the municipality, have agreed that these appeals are settled in accordance with Schedule A attached to this decision.
ORDER
3The Board orders that the classification for the 2025 taxation year be divided between Commercial (Excess Land) and Commercial (Full) in accordance with Schedule A, attached.
4The Board orders that assessments for the 2021,2022, 2023, 2024, 2025 taxation years under appeal be reduced from $47,996,000 to $43,650,000 in accordance with Schedule A, attached.
"Pierre R. Lavigne"
PIERRE R. LAVIGNE
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb
Schedule A
Appeal Number
Tax Year
Section Number
Effective Date
Classification
Value
Classification Confirmed Or Changed to:
Value: Confirmed Or Changed to:
3483055
2021
34
April 20, 2021
Commercial (New Construction) (Excess Land)
$1,765,000
Confirm
Confirm
TOTAL VALUE
$1,765,000
3483056
2021
34
April 20, 2021
Commercial (New Construction) (Full)
$33,606,884
Confirm
$29,260,884
TOTAL VALUE
$29,260,884
3483057
2021
34
April 20, 2021
Commercial (New Construction) (Full)
$12,624,116
Confirm
Confirm
TOTAL VALUE
$12,624,116
TOTAL VALUE OF SECTION 34 APPEALS $43,650,000
3488642
2022
40
January 1, 2022
Commercial (New Construction) (Excess Land)
$1,765,000
Confirm
Confirm
Commercial (New Construction) (Full)
$46,231,000
Confirm
$41,885,000
TOTAL VALUE
$43,650,000
3512783
2023
40
January 1, 2023
Commercial (Excess Land)
$1,765,000
Confirm
Confirm
Commercial (Full)
$46,231,000
Confirm
$41,885,000
TOTAL VALUE
$43,650,000
3525521
2024
40
January 1, 2024
Commercial (Excess Land)
$1,765,000
Confirm
Confirm
Commercial (Full)
$46,231,000
Confirm
$41,885,000
TOTAL VALUE
$43,650,000
3535252
2025
40
January 1, 2025
Commercial (Excess Land)
$47,996,000
Confirm
$1,765,000
Commercial (Full)
$41,885,000
TOTAL VALUE
$43,650,000