Tribunals Ontario / Tribunaux décisionnels Ontario
Assessment Review Board / Commission de révision de l’évaluation foncière
ISSUE DATE: January 22, 2025
FILE NO.: DM 187244
Assessed Person(s): Ontrea/Tec Acquisition Limited
Appellant(s): CF/Tec Holdings Inc.; Ontrea/Tec Holdings Inc.; Cadillac Fairview Corporation Ltd.
Respondent(s): Municipal Property Assessment Corporation Region 09
Respondent(s): City of Toronto
Property Location(s): 1 Dundas Street West, 260 Yonge Street and 220 Yonge Street
Municipality(ies): City of Toronto
Roll Number(s): 1904-066-080-03615-0000, 1904-066-080-03700-0000, 1904-066-080-04100-0000
Appeal Number(s): 3354129, 3401417, 3440890, 3417100, 3426656, 3426658, 3440891, 3417074 and 3442869
Taxation Year(s): 2019, 2020, 2021, 2022, 2023 and 2024
Hearing Event No.: 786267
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
| Parties | Counsel/Representative |
|---|---|
| Cadillac Fairview Corporation Ltd; CF/Tec Acquisition Limited; Ontrea/Tec Acquisition Limited | Richard Minster; Dan Rosman |
| Municipal Property Assessment Corporation | Don Mitchell |
| City of Toronto | Barry Henaut |
REQUEST FOR: An Order for Disclosure
HEARD: in writing
ADJUDICATOR(S): Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1Cadillac Fairview (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 object to MPAC's production of the Requested Documents.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
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.
"Dirk VanderBent"
DIRK VANDERBENT VICE-CHAIR Assessment Review Board Website: www.tribunalsontario.ca/arb
Attachment 1 – List of Other Properties
| Municipal Address | Assessment Roll No. | |
|---|---|---|
| 1. | 300 Borough Drive, Scarborough | 1901-051-730-00200-0000 |
| 2. | 100 City Centre Drive, Mississauga | 2105-040-154-00453-0000 |
| 3. | 3401 Dufferin Street, Toronto | 1908-043-560-03100-0000 |
Attachment 2 – List of Requested Documents
- Property Income and Expense Return (PIER) statements provided to MPAC regarding the third-party properties;
- 2013-2019 lease rental and income/expense data, including rent rolls and actual income and expense information for each third-party property MPAC reviewed and relied on when preparing its expert report
- Sales questionnaires completed by third-party property owners in for sales occurring between 2013 – 2019 as well as actual income statement and rent roll submitted by third-parties in response to MPAC PIER requests