Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: August 28, 2025

FILE NO.: DM 188892

Assessed Person(s): Oakville Hospitality Inc; Oakville Holdings Ltd

Appellant(s): Oakville Holdings Ltd

Respondent(s): Municipal Property Assessment Corporation Region 15

Respondent(s): Town of Oakville

Property Location(s): 2095 Winston Park Drive

Municipality(ies): Town of Oakville

Roll Number(s): 2401-010-010-07332-0000

Appeal Number(s): 3529261 and 3535263

Taxation Year(s): 2024 and 2025

Hearing Event No.: 789465

Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31

Parties	Counsel/Representative
Oakville Holdings Ltd	Ken West; Michael Amiro
Municipal Property Assessment Corporation	Tom Elliott
Town of Oakville	Submissions not received

REQUEST FOR: An Order for Disclosure

HEARD: August 15, 2025 in writing

ADJUDICATOR(S): Dirk VanderBent, Vice-Chair

ORDER

REASONS

Background

1Oakville Holdings Ltd. (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 only three of them, Vrancor Master GP Inc (Hurontario Street), 2391185 Ontario Inc, and Vrancor Master GP Inc (Wyecroft Road) object to the disclosure of the Requested Documents in respect of their properties. They are all represented by Steve M. Pocrnic.

4Neither MPAC nor any other party to this appeal proceeding opposes the request.

RESULT

5The Board grants the Appellant’s request.

ANALYSIS AND FINDINGS

6On behalf the of the opposing Other Property Owner, Mr. Pocrnic submits that request includes disclosure of confidential financial information that the three opposing Other Property Owners may have shared with MPAC. Mr. Pocrnic further submits that the disclosure is intrusive and potentially prejudicial to their businesses.

7While the Board appreciates the concern raised, it is a legal requirement that parties to an appeal proceeding do not use the information obtained for any purpose other than the appeal proceeding. Furthermore, MPAC, pursuant to its authority under s. 53(5) of the Act, may require that the requesting party execute a Non-Disclosure Agreement. The Board must weigh the requirement for the exchange of all relevant information in this appeal proceeding against the protection of commercially sensitive information. In this case, the Board finds that the above-described legal obligation to use the information only for appeal purposes and a requirement that the requesting party execute a Non-Disclosure Agreement, is sufficient protection to address the concern raised by the opposing Other Property Owners.

8For these reasons, the Board finds it should grant the request respecting the three properties owned by the opposing Other Property Owners. As the request regarding the remainder of the Other Properties is unopposed, this part of the request should also be granted.

9Accordingly, the Board grants the request subject to the terms and conditions set out in the Order below.

ORDER

10Subject 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 respecting the Other Properties 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.	Assessed Owner	Address for Service
1.	2145 North Sheridan Way	2105-060-132-22413	2145 North Sheridan Hospitality Inc	3100 Steeles Avenue E. Suite 601, Markham L3R 8T3
2.	2774 South Sheridan Way	2401-040-211-02420	Marquee Hotels Oakville Inc	2774 South Sheridan Way, Oakville L6J 7T4
3.	2511 Wyecroft Road	2401-020-280-12975	2391185 Ontario Inc	366 King Street W. Hamilton, L8P 1B3
4.	985-975 SYSCON RD	2402-090-909-21000	Innvest Hotels Gp Ltd	200 Bay Street, Suite 2200 Po Box 126, Toronto M5J 2J1
5.	2412 QUEENSWAY DR	2402-050-505-06000	1374264 Ontario Limited	3325 Rexway Drive, Burlington L7N 2K9
6.	100 TRADERS BLVD. E.	2105-040-116-27120	Hilton Garden Inn	108 Chestnut Street Floor 27, Toronto M5G 1R3
7.	2515-2525 WYECROFT RD	2401-020-280-12985	Vrancor Master Gp Inc	366 King Street W., Hamilton, L8P 1B3
8.	6257 AIRPORT RD	2105-050-113-00710	6257 Airport Toronto Hospitality Inc	3100 Steeles Avenue E. Suite 601, Markham L3R 8T3
9.	3670 HURONTARIO ST	2105-040-154-06650	Vrancor Master Gp Inc	366 King Street W. Hamilton, L8P 1B3
10.	6700-6750 MISSISSAUGA RD	2105-040-097-12910	MH Hotels (Meadowvale) Limited	4576 Yonge Strret Suite 300, North York M2N 6N4

Attachment 2 – List of Requested Documents

1. Financial statements of comparable properties used to determine the income parameters that MPAC seeks to apply to the subject property,
2. Financial statements used to derive net operating income of properties utilized in MPACs capitalization rate study, and
3. the financial statements relied upon to determine the similar properties referenced at paragraph 9 of MPACs Statement of Response