Ontario Land Tribunal
Tribunal ontarien de l’aménagement du territoire
ISSUE DATE: November 05, 2025
CASE NO(S).: OLT-22-004568
PROCEEDING COMMENCED UNDER subsection 26(b) of the Expropriations Act, R.S.O. 1990, c. E.26.
Claimant: 1264564 Ontario limited, Kleinberg Inn Ltd Dino Giuliani Respondent: Regional Municipality of York Subject: Determination of compensation Description: Widening and re-routing of Major Mackenzie Drive Property Address: 9770 Highway 27 Municipality/UT: Vaughan OLT Case No: OLT-22-004568 OLT Lead Case No: OLT-22-004568 OLT Case Name: 1264564 Ontario Limited v. York (Region)
Heard: In writing
APPEARANCES:
Parties
Counsel
Regional Municipality of York ("Region" or "Respondent")
P. Trattner S. Feeney C. Mak
1264564 Ontario Limited, Kleinburg Inn Ltd, and Dino Giuliani ("Claimants")
E. Bisceglia A. Di Biasi
DECISION DELIVERED BY WILLIAM R. MIDDLETON AND ORDER OF THE TRIBUNAL
Link to Order
INTRODUCTION
1This proceeding involves a claim for compensation by the Claimants pursuant to s. 26(1) of the Expropriation Act, R.S.O. 1990, c. E26 ("Act") arising from the expropriation by the Region ("Expropriation") in relation to the property located at 9770 Highway 27, Kleinburg, Ontario ("Subject Property").
2The Region has commenced a motion seeking compliance with certain undertakings given and answers to certain questions refused ("Motion") at the examination for discovery of the Claimants’ representative, Dino Giuliani, held on June 25, 2024 ("Discovery").
3Specifically, the Region seeks answers and documentation as set out in the chart of questions refused and ‘incomplete productions’ appended to this Decision as Attachment 1, since in the interim since the filing of the Motion, the Claimants have delivered additional documentation and have provided some of the answers and information sought on the Motion.
4The materials filed for the Motion are:
(a) Region’s Motion Record, comprising 484 pages;
(b) Region’s Supplementary Motion Record, comprising 468 pages;
(c) Region’s Factum, comprising 37 pages;
(d) Claimants’ Responding Motion Record, comprising 158 pages;
(e) Claimants’ Sur-Reply, comprising 29 pages;
(f) Region’s Sur-Sur-Reply comprising 21 pages;
(g) Correspondence from Region’s Counsel, dated October 23, 2025, comprising 19 pages; and
(h) Correspondence from Region’s Counsel, dated November 4, 2025, comprising a total of 10 pages including attachments.
ISSUES/ANALYSIS
5On this Motion, and indeed on most motions seeking the same type of relief, in addition to the compliance with voluntary undertakings, the main issues are (a) whether the questions asked are related to matters that are relevant because they are raised in the Parties’ pleadings and (b) are not protected from disclosure on the basis of a valid claim of privilege. "Confidentiality" is not a proper basis to refuse production of otherwise relevant documentation although it may form the basis for seeking an Order under Rule 22.2 of the Tribunal’s Rules of Practice and Procedure ("Rules").
6In its Motion submissions, the Claimants contend that the Region in pursuing the Motion has been ‘unreasonable’ and ‘punitive’ and criticizes certain alleged conduct of the Region’s counsel. Even if such submissions were based on persuasive affidavit evidence tendered to the Tribunal – which they are not – it is unnecessary for the Tribunal to consider them in making proper determinations on the Motion. On the other hand, the Tribunal encourages the Parties’ counsel to work together cooperatively in respect of the Orders made below. As for the additional contention by the Claimants’ counsel that the Region has not yet produced a representative for examination for discover, the Tribunal notes that no motion by the Claimants is before the Tribunal for adjudication and therefore declines to consider this submission.
7Counsel for the Claimants also suggest that it is impermissible for the Region to ask follow-up questions arising from information and documentation suppled by the Claimants pursuant to undertakings given at the Discovery or in response to questions which had been initially refused. Reasonable follow-up questions related to such information and documentation are permitted, just as they would be had the information and documentation been provided at the Discovery.
8Counsel for the Claimants also suggests that some questions and follow-up questions asked by the Region are over-broad and that for the Claimants to answer them would be burdensome. If this was demonstrated by persuasive affidavit evidence, it could be a basis for an Order by the Tribunal restricting the scope of such questions. However, no such evidence has been provided on this Motion and the Tribunal sees no current basis for such an Order.
9Finally, the Claimants’ counsel appears to object to a request by the Region that the Claimants’ experts provide copies of certain documents that have been or will be relied upon by them in their witness statements and reply witness statements. This Tribunal dealt with that question in a very recent Decision issued on October 29, 2025 in OLT-24-000825. The same requirements expressed by the Tribunal in that Decision as set out below also apply in the circumstances of this proceeding:
…For the Tribunal to properly understand and be assisted and informed by an expert opinion report, it needs to be apprised of what the expert relied upon in forming his/her opinions and conclusions. Where the expert actually describes or lists sources and reports authored by others, then the Tribunal will be informed by considering the information provided by those sources. Thus, those listed and described sources ought to be provided by the expert witness along with the witness statement or reply witness statement as the case may be. Sometimes, such source material is contained in appendices to an expert’s report but often it is not delivered until an objection or request such as this Motion is initiated.
The principle and requirement described in paragraph [9] above is reflected at least implicitly in the PO – in this case, in paragraph [23] thereof. However, the principle is applicable even though a governing PO may not list each and every item that ought to be produced with the expert witness statement (which would be impractical to do in every PO given the wide variety of types of expert evidence tendered to the Tribunal).
Separate from, but related to, the important principle discussed above is the obligation of a qualified expert witness to answer questions about what documents, conclusions and information etc. (s)he relied on in forming opinions and conclusions proffered to the Tribunal. Certainly, those questions will be almost certainly be asked on direct or cross-examination at the hearing – or by the Tribunal itself. However, from the Tribunal’s standpoint, the actual production of documents and sources relied upon by the expert should not wait until that stage of the final hearing, because that could be inefficient, unfair and could lead to resultant and costly delays in the hearing. Thus, it is instead mandatory to disclose such information, documentation and sources as part of the disclosure process involved in the exchange of witness statements and reply witness statements.
10After careful review of all of the submissions and materials filed by the Claimants and the Region on this Motion, the Tribunal has reached the following determinations:
(a) The Claimants must provide all information and documentation requested in Question 103, p. 27 of the transcripts from the Discovery, without redaction, and requested in any reasonable follow-up questions related to the information provided. All of the of T4s and T4 summaries for 2014 to present and up to the date of the hearing for the Claimants’ companies are relevant to the damages claims set out in the Claimants’ Statement of Claim. The alleged ‘private and confidential information’ contained in such documentation is not a proper ground upon which to refuse production. These documents need not be filed with the Tribunal at this time, and at the appropriate juncture, the Claimants’ may seek an Order under Rule 22.2 if they are able to meet the requirements of that Rule;
(b) The Claimants must provide all information and documentation requested in Question 413, at p. 131 of the Discovery transcript and in any reasonable follow-up questions related to the information provided;
(c) The Claimants must provide all information and documentation requested in Question 419, p. 140 of the Discovery transcript and in any reasonable follow-up questions related to the information provided. This Question is relevant to the damages claims set out in the Claimants’ Statement of Claim;
(d) The Claimants must provide all information and documentation requested in Questions 98-101, p. 25-26 of the Discovery transcript and in any reasonable follow-up questions related to the information provided. These Questions are relevant to the damages claims set out in the Claimants’ Statement of Claim;
(e) The Claimants must provide all information and documentation requested in Question 102, p. 26-27 of the Discovery transcript and in any reasonable follow-up questions related to the information provided. This Question is relevant to the damages claims set out in the Claimants’ Statement of Claim; and
(f) The Claimants must provide all information and documentation requested in Question 372, p. 115 of the Discovery transcript and in any reasonable follow-up questions related to the information provided. This Question is relevant to the damages claims set out in the Claimants’ Statement of Claim.
ORDER
11THE TRIBUNAL ORDERS THAT:
The Claimants must provide all information and documentation requested in Question 103, p. 27 of the transcripts from the examination for discovery of the Claimants’ representative, Dino Giuliani, held on June 25, 2024 ("Discovery"), without redaction and in any reasonable follow-up questions related to the information provided.
The Claimants must provide all information and documentation requested in Question 413, at p. 131 of the Discovery transcript and in any reasonable follow-up questions related to the information provided.
The Claimants must provide all information and documentation requested in Question 419, p. 140 of the Discovery transcript and in any reasonable follow-up questions related to the information provided.
The Claimants must provide all information and documentation requested in Questions 98-101, p. 25-26 of the Discovery transcript and in any reasonable follow-up questions related to the information provided.
The Claimants must provide all information and documentation requested in Question 102, p. 26-27 of the Discovery transcript and in any reasonable follow-up questions related to the information provided.
The Claimants must provide all information and documentation requested in Question 372, p. 115 of the Discovery transcript and in any reasonable follow-up questions related to the information provided.
At the option of the Regional Municipality of York ("Region"), it may conduct a further examination for discovery of the Claimants’ representative for a period not to exceed 4 (four) hours to answer further questions arising from the Orders made above, which examination may be convened in person, by video or by list of written questions;
The costs of this Motion shall be deferred for determination by the Tribunal following the hearing of this proceeding or subsequent to a final, agreed settlement reached by the Parties on a motion brought pursuant to Rule 26.19; and
This Vice-Chair shall remain seized of all matters arising from the Orders made above and in respect of the ongoing case management of this proceeding but shall not be seized in respect of any mediation which may be convened or of the final hearing of this matter.
"William R. Middleton"
WILLIAM R. MIDDLETON
VICE-CHAIR
Ontario Land Tribunal
Website: www.olt.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248
The Conservation Review Board, the Environmental Review Tribunal, the Local Planning Appeal Tribunal and the Mining and Lands Tribunal are amalgamated and continued as the Ontario Land Tribunal ("Tribunal"). Any reference to the preceding tribunals or the former Ontario Municipal Board is deemed to be a reference to the Tribunal
ATTACHMENT 1
The Claimants’ Refusals from the June 2024 Discovery (Updated November 4, 2025)
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
Q. 103
P. 27
To produce copies of T4s and T4 summaries for 2014 to present and up to the date of the hearing for both companies.
REFUSAL MAINTAINED This information is not relevant and there is significant private and confidential information contained in such reports.
The Respondent reiterates that it requires T4s and T4 summaries for 2014 to present and up to the date of the hearing for both companies in order for the Respondent’s business loss expert to prepare his report.
Failure to disclose this information will prejudice the Respondent’s ability to fully respond to the claims for business loss. For example, the financial information provided for Kleinburg Inn evidence that the salaries and wage expense fluctuate significantly from a high of $150,181 in 2017 to a low of $43,039 in 2023. Copies of the T4s and T4 summaries for 2014 to present and up to the date of the hearing are required to assist in determining the impact of the expense fluctuations and any potential saved costs.
T4’s are frequently provided by Claimants, with private and confidential information such as birth dates and SIN numbers redacted.
N/A
The Claimants agreed to produce these documents in the interest of moving this matter forward and because they have nothing to hide, as stated in the letter dated September 10, 2025 sent by the Claimants' counsel to the Respondent's counsel (the "September 10 Letter"). Attached at Tab 1 herein are the following:
(a) Chart of T4 Slips for the years 2016 to 2019; and
(b) T4s issued in the years 2020, 2022, 2023 and 2024
The above are the records which the Claimants have been able to locate to date, and which are in their possession.
A summary chart of T4 information was provided for the years 2016-2020. Some line items with employee and payment information was crossed out on these charts, rendering those lines illegible. The T4s issued by HMG Group Inc. were received for the years 2022-2024. HMG Group Inc. is not a Claimant, and the Claimants have not produced any other documentation related to HMG Group Inc. in their Affidavit of Documents.
The request for T4s for both corporate claimants therefore remains outstanding. If neither corporate claimant issued T4s, the Region requests this be confirmed by the Claimants.
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
The Claimants are continuing to review their records for the T4s issued in 2021, and the T4. Summaries. Inquiries have also been made with the Claimants' accountant. However, the Claimants' accountant is currently away and the Claimants are awaiting a response.
The Region reserves the right to ask additional questions regarding the corporate structure and relationship between HMG Group Inc. and the Claimants.
413
131
To provide the number of employees who received COVID wage benefits from the government, the length and duration.
REFUSAL MAINTAINED
The Claimants state that this information is not relevant nor within their knowledge.
What is required are the amounts and claims prepared and received by the fbusiness(es) related to COVID and where that revenue was recorded in the financial statements.
The Claimants have indicated they received a $40,000 CERB loan but have not provided any information with respect to any revenues received and where that revenue was recorded on the financial statements.
Please provide any information with respect to any revenues received and advise where that revenue was recorded on financial statements.
The $40,000 CERB loan was recorded in the financial statements as a liability, and not revenue. It is identified under "Current Liabilities" of the financial statement, as "Government Loan".
This response is under review by the Region’s Expert.
The Region’s Expert has no further comment at this time.
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
419
140
To advise if any of the officers or directors, who Ms. Mak understands to be Sandro, David, Dino, and Franca, applied for and/or received any COVID subsidies in relation to these numbered companies, and the duration and the amounts.
REFUSAL MAINTAINED
The Claimants state that this information is not relevant nor within their knowledge.
What is required are the amounts and claims prepared and received by the business(es) related to COVID and where that revenue was recorded in the financial statements.
N/A
As explained in the September 10 Letter, the Claimants have already answered that they received a $40,000 CERB loan.
See also answer to Item 2 above.
This response is under review by the Region’s Expert.
The Region’s Expert has no further comment at this time.
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
Q. 98- 101
P. 25- 26
To provide the corporate tax returns as filed for both the numbered company and Kleinburg Inn Ltd. for 2014 to present and up to the date of the hearing.
TO BE ANSWERED ON A BEST EFFORTS BASIS. Please also see answer to Utg#8 from the examination of Mr. Giuliani held on June 25, 2024.
To date the Claimants have only produced tax returns for 2016 to 2019. The tax returns for 2014, 2015, 2020 to present are outstanding. To date the Claimants have not produced all the schedules to the tax returns provided (only Schedule 1 has been produced).
Please produce all schedules for all tax returns produced to date and when producing the balance of the tax returns. The complete tax returns should be produced for all years.
N/A
Attached at Tab 2 herein please find: (a) Corporate Tax Returns for Kleinburg Inn for the years 2019, 2020, 2021, 2022, 2023 and 2024.
These returns contain all schedules therein.
(b) Notices of Assessment for Kleinburg Inn for the years 2021, 2022, 2023and 2024. Attached at Tab 3 herein please find: (a) Corporate Tax Returns for 1264564 Ontario Ltd. for the years 2019, 2020,2021, 2022, 2023 and 2024.
After discussions with CRA, the Claimants have
The corporate tax returns for Kleinburg Inn for 2014 and 2015 remain outstanding, as do those for 126 Co. for the years 2014 to 2018.
The Claimants produced a letter to CRA dated October 20, 2025 requesting copies of the abovementioned documents.
The remaining information produced by the Claimants is under review by the Region’s Expert for completeness.
The Region’s Expert confirms that the
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
been able to access these records online.
The Claimants have also sent letters to CRA to determine if the outstanding returns for the Claimants can be obtained. Please see Tab 4 herein for copies of such letters sent to CRA.
noted above are outstanding.
Q. 102
P. 26- 27
To produce financial statements for both companies, that’s 126 Co. and Kleinburg Inn Ltd., from 2014 to present and up to the date of the hearing, including balance sheets and income statements.
TO BE ANSWERED ON A BEST- EFFORTS BASIS AS SET OUT IN UTG#8 FROM THE EXAMINATION OF MR. GIULIANI HELD ON JUNE 25, 2024.
To date, the Claimants have only produced the 2020 and 2022 financial statements for 1264564 Ontario. The financial statements for 1264564 Ontario for 2014 – 2019; 2021; and 2023 -to present are outstanding.
Financial statements for 1264564 Ontario for 2017 to 2019 and 2023 have now been produced. The financial statements indicate 1264564 Ontario’s capital assets increased from $396,084 in fiscal 2019 to $2,041,221 in fiscal 2020. Please provide details and supporting documentation for the increase in capital assets.
The increase in capital assets from 2019 to 2020 is due to estate planning carried out by the Giuliani family in 2020.
For estate planning purposes, the value of the property of the property was re-assessed resulting in the increase between 2019 and 2020.
To date, the Claimants have only produced the 2017 to 2020 and 2022 to 2023 financial statements for 1264564 Ontario Inc. The Region’s Expert is reviewing these productions for completeness. The financial statements for 1264564 Ontario for 2014 – 2016; 2021, and 2024 are outstanding as are the
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
The financial statements provided for 1264564 Ontario Ltd. for the year ending October 31, 2020 make reference to notes to the financial statements, however, the notes have not been produced. Please produce the complete financial statements, including any notes thereto, for both companies for all years.
Kleinburg Inn financial statement from 2014, 2015, and 2021.
The Region’s Expert confirms that the financial statements noted above are outstanding.
372
115
To provide a copy of the number of occupants per year since 2014 to present and up to the date of the hearing.
TO BE ANSWERED ON A BEST- EFFORTS BASIS.
To be clear, the Claimants will provide the "Occupancy Rate"
Ideally, the number of occupants per month should be produced to make sure that there aren’t any trends being masked when reviewed on an annual basis. If that cannot be done, then the number of occupants on a fiscal basis should be produced. Occupancy rate is based on the number of occupants so this information should be available.
The Claimants have provided annual occupancy rates for the years 2015 to 2024 which appear to be calculated based on an average room rate, without any details of how the average room rate has been determined. The number of rooms
See Tab 5 herein for: (a) The Claimants’ response to the questions asked; and Municipal Accommodation Tax Remittances for the years 2019-2025.
The Municipal Accommodation Tax Remittance for the years 2019, 2020, 2021, and 2023, were produced. The Municipal Accommodation Tax for 2022 and 2024 remain outstanding.
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
for the Inn on a yearly basis.
The occupancy information to be provided should at a minimum be the same as the information provided, and referenced, in the HJF Financial Report’s Schedule 5 (at Tab 121 of the Claimants’ Affidavit of Documents). Also see Under
rented calculation does not agree to the actual occupancy information for the years 2015 to 2018 contained in Schedule 5 of the HJF Report, with significant differences. Accordingly, we request the source of the information utilized for determining the occupancy rates for the years 2015 to 2024; the source of the information included in Schedule 5 of the HJF Report; and the reason for the differences between the two. We requested the Claimants provide actual occupancy information. At a minimum, we request copies of the Claimants’ Municipal Accommodation Tax remittance from the inception of the tax (April 1, 2019) to present.
The Region’s Expert is reviewing these productions for completeness.
The Region’s Expert advises that in addition to Municipal Accommodation Tax submissions for 2022 and 2024 remain outstanding (as noted above) the Municipal Accommodation Tax Remittance for May 2020 is also outstanding, and the submissions provided for April and June 2020 are incomplete. Additionally, he has noted discrepancies between the revenues reported in the Municipal Accommodation Tax submissions and the revenues recorded in the financial statements produced
Q#
P#
Question Under Advisement
Claimants’ Response
Respondent’s Further Response (June 27, 2025)
Respondent’s Further Response (July 22, 2025)
Claimants’ Further Response (October 20, 2025)
Respondent’s Further Response (October 23, 2025)1
Advisement #6 -December 12, 2024.
to date. The Region reserves the right to ask additional questions regarding these discrepancies.
1 The Respondent’s Further Comments updated November 4, 2025 based on the Region’s Expert’s review (highlighted in yellow).