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Board declines to correct palpable assessment error due to owner's prolonged delay and prejudice to municipality.
The property owner applied to correct a palpable error on the assessment rolls for the 2017 to 2023 taxation years, arguing that the assessed value failed to account for an unbuildable rock outcrop that reduced the effective lot size.
The Assessment Review Board found that the omission of the rock outcrop was a factual error of conspicuous magnitude, constituting a palpable error.
However, the Board exercised its discretion to decline to correct the error.
The Board balanced the financial prejudice to the owner against the owner's decade-long delay in raising the issue and the resulting prejudice to the municipality's finalized budgets, concluding that the principle of finality outweighed the need for correction.
Motion for leave to appeal tribunal decision dismissed with costs.
The moving party sought leave to appeal a decision of the Agriculture, Food and Rural Affairs Appeal Tribunal.
The Divisional Court dismissed the motion for leave to appeal and awarded costs to the responding parties in the amount of $4,160.
Appeal allowed and matter remitted as the Board failed to apply modern statutory interpretation principles.
The appellant municipality appealed a decision of the Assessment Review Board regarding the classification of multi-unit rental residential properties under a realty tax incentive scheme.
The Board had interpreted the phrase 'a building permit' in O. Reg. 282/98 to mean any building permit issued for the development, allowing the respondents to benefit from the incentive despite the project being well underway.
The Divisional Court found that the Board erred in principle by failing to apply the modern approach to statutory interpretation.
The appeal was allowed, the Board's decision was quashed, and the matter was remitted for a fresh determination.
Property designated in Farm Property Class for 2016-2019; Board's extension of time cured missed application deadlines.
The Municipal Property Assessment Corporation (MPAC) appealed to the Agriculture, Food and Rural Affairs Appeal Tribunal regarding whether a property should be designated in the Farm Property Class for the 2016 to 2019 taxation years.
The property owners had missed deadlines to submit applications due to ownership changes following a death.
The Assessment Review Board had previously extended the time for filing appeals under section 40.1 of the Assessment Act.
The Tribunal found that the Board's order extending the time to appeal cured any procedural defects or missed deadlines by the property owners.
As the substantive requirements for the Farm Property Class were met, the Tribunal ordered the property to be designated in the Farm Property Class for the relevant years and awarded costs against the Administrator.
Motion to extend time for assessment appeals denied; alleged lot size error was not palpable.
The property owner brought a motion for an extension of time to appeal property assessments for the 2017 to 2022 taxation years, alleging a palpable error in the assessment roll.
The owner argued that the Municipal Property Assessment Corporation incorrectly calculated the effective lot size by failing to account for an unbuildable floodplain.
The Assessment Review Board dismissed the motion, finding insufficient evidence to establish a plain and obvious factual error, as determining the effective land area required interpretation and judgment rather than correcting a conspicuous factual mistake.
Travel agency registration revoked due to failure to file financial statements and trust account violations.
The appellant travel agency appealed a Notice of Proposal by the Registrar to revoke its registration under the Travel Industry Act, 2002.
The Registrar proposed revocation based on the appellant's failure to file financial statements, improper trust account disbursements, failure to maintain and provide business records, and failure to issue proper agency invoices.
The Licence Appeal Tribunal found that the appellant's designated manager had abdicated responsibility for the business to an employee who failed to comply with regulatory requirements and concealed correspondence from the Registrar.
The Tribunal concluded that the past conduct of the appellant's officers and directors afforded reasonable grounds for belief that the business would not be carried on in accordance with the law and with integrity and honesty.
The Tribunal ordered the Registrar to carry out the proposal to revoke the registration.
Travel compensation fund claims allowed despite payments being deposited into unregistered third-party accounts.
The appellants appealed the Travel Industry Council of Ontario's decision to deny their claims for compensation from the Travel Industry Compensation Fund.
The appellants had paid for airline tickets through an employee of a registered travel agency, but the agency failed and the tickets were never provided.
TICO denied the claims because the payments were deposited into third-party accounts and lacked proper receipts.
The Licence Appeal Tribunal allowed the appeals, finding that the appellants reasonably believed they were paying a registered travel agent and that their credible oral testimony corroborated the available documentation.
The Tribunal ordered TICO to reimburse the appellants in full.
Travel agency's appeal for compensation fund reimbursement denied due to insufficient documentation proving refunds were not received.
The appellant, a registered travel agency, appealed a decision by the Travel Industry Council of Ontario (TICO) denying six claims for compensation from the Travel Compensation Fund totalling $11,494.97.
The claims related to tickets purchased for Mexicana Airlines, which ceased operations and later declared bankruptcy.
TICO denied the claims due to insufficient documentation, specifically missing Billing and Settlement Plan (BSP) reports, to prove that the tickets were paid for and that refunds were not received.
The Licence Appeal Tribunal upheld TICO's decision, finding that the appellant failed to provide adequate evidence that it had submitted timely refund applications to the International Air Transport Association (IATA) and that it had not received refunds or credits for the claims in question.
The appeal was dismissed.
Appeal allowed; TICO ordered to reimburse customer $5,600 from Travel Compensation Fund for unprovided tickets.
The appellant appealed a decision of the Board of Directors of the Travel Industry Council of Ontario (TICO) denying her claim for $5,600 from the Travel Compensation Fund.
The appellant had paid for airline tickets through a travel agent but never received them due to a fraudulent scheme by the agent's employee.
TICO denied the claim on the basis of insufficient documentation and that payment was made to a third party rather than the registered travel agent.
The Licence Appeal Tribunal found that the lack of documentation was due to the fraud itself and that the third party was actually a named partner of the travel agency.
The Tribunal allowed the appeal and ordered TICO to reimburse the appellant $5,600.
Appeal of proposal to revoke travel agency registration resolved via Minutes of Settlement.
The Registrar issued a Notice of Proposal to Revoke Registration against the appellant travel agency for failing to properly supervise an outside sales agent, resulting in consumer losses.
The appellant appealed to the Licence Appeal Tribunal.
Prior to the hearing, the parties entered into Minutes of Settlement wherein the appellant accepted the allegations and agreed to strict conditions regarding trust account maintenance, reporting, and compliance with the Travel Industry Act, 2002.
The Tribunal ordered that the issues were settled in accordance with the Minutes of Settlement.
Appeal for travel compensation fund claim dismissed due to filing after strict six-month limitation period.
The appellant appealed a decision by the Travel Industry Council of Ontario (TICO) denying his claim for compensation from the Compensation Fund following the bankruptcy of a travel agency.
The appellant failed to attend the hearing.
The Tribunal found that the appellant's claim was filed after the strict six-month limitation period set out in O. Reg. 26/05.
As the legislation provides no discretion to extend the time limit for making a claim to the Board, the appeal was dismissed and the claim was refused.
Appeal resolved by settlement; appellant ordered to pay $500 costs for failing to attend pre-hearing.
The Appellant appealed a Notice of Proposal by the Registrar to revoke its registration as a travel agent under the Travel Industry Act, 2002.
The parties reached a settlement prior to the hearing.
The Licence Appeal Tribunal ordered the proceedings concluded based on the Minutes of Settlement.
Additionally, the Tribunal ordered the Appellant to pay $500 in costs to the Registrar due to unreasonable, frivolous, and vexatious conduct, specifically failing to attend a pre-hearing and failing to comply with a pre-hearing order.
Travel agency registration revocation modified to 10-day suspension with conditions for trust accounting deficiencies.
The Registrar issued a Notice of Proposal to revoke the registration of a travel agency due to ongoing trust accounting deficiencies, including commingling of funds and paying overhead expenses from the trust account.
The Appellant appealed to the Licence Appeal Tribunal.
The Tribunal found that while the Appellant failed to comply with trust accounting requirements, there was no evidence of financial irresponsibility or dishonesty towards consumers or suppliers.
The Tribunal modified the Registrar's proposal, ordering a 10-day suspension and imposing strict conditions for future compliance.
Travel agency registration revoked due to unregistered manager, misleading conduct, and working capital shortages.
The Registrar of the Travel Industry Act, 2002 issued a Notice of Proposal to revoke the registration of the appellant travel agency.
The Licence Appeal Tribunal found that the appellant's de facto manager was an interested person who had been managing the business without the required certification and had misled the Registrar regarding a required working capital injection.
The Tribunal also found that the appellant could not reasonably be expected to be financially responsible due to ongoing working capital shortages.
The Tribunal directed the Registrar to carry out the proposal to revoke the registration.
Travel retailer registration revoked due to repeated financial non-compliance and submission of altered bank statements.
The appellant, a registered travel retailer, appealed a Notice of Proposal by the Registrar to revoke its registration under the Travel Industry Act, 2002.
The Registrar cited the appellant's repeated failure to submit timely financial statements, maintain minimum working capital, and the provision of false or altered financial documents.
The Licence Appeal Tribunal found that the past conduct of the appellant's co-owners afforded reasonable grounds to believe the business would not be carried on in accordance with the law and with integrity and honesty.
Tribunal orders TICO to reimburse appellant for unreceipted cash payment based on credible oral testimony.
The appellant appealed a decision by the Travel Industry Council of Ontario (TICO) denying a portion of his claim against the compensation fund for travel services paid for but not provided.
TICO had reimbursed the portion of the payment supported by a receipt but denied the remaining $1,790 paid in cash without a receipt.
The Licence Appeal Tribunal accepted the appellant's credible oral testimony and circumstantial evidence as sufficient proof of the $1,790 payment.
The Tribunal ordered TICO to reimburse the appellant for the remaining amount.
Travel agency registration revoked due to trust account misuse, falsified records, and financial irresponsibility.
The Registrar proposed to revoke the registration of the applicant travel agency due to concerns about financial responsibility, integrity, and trust account misuse.
The Licence Appeal Tribunal found that the applicant had misused trust funds, failed to pay suppliers, overcharged consumers, and falsified bank records.
The Tribunal concluded that the applicant was under-capitalized and could not reasonably be expected to be financially responsible or operate with honesty and integrity.
The court upheld individual restitution orders but fined a defunct corporation for trust account violations.
The appellant, Travel Industry Council of Ontario (TICO), appealed sentences imposed on the respondents for trust account violations under the Travel Industry Act, 2002.
The respondents had pleaded guilty to failing to deposit customer funds in a designated trust account within two banking days and failing to hold customer funds in trust until payment was made to suppliers or refunds provided to customers.
The trial judge imposed suspended sentences with probation and restitution orders of $25,000 each for the individual respondents, and probation for the corporate respondent.
TICO sought imprisonment or substantial fines.
The appellate court upheld the sentences for the individuals but found the corporate sentence manifestly unfit and imposed a $25,000 fine with two years to pay.
Consent order issued resolving proposal to revoke travel agency registration, requiring customer refunds for cancelled flights.
The Registrar issued a Notice of Proposal to revoke the registration of EZjet Airways Corp as a travel agent and wholesaler, along with an order freezing its funds, after its air carrier terminated their contract and cancelled flights.
The applicant appealed to the Licence Appeal Tribunal.
The parties reached a settlement, and the Tribunal issued a consent order incorporating the Minutes of Settlement.
The settlement revoked the freeze order to allow the applicant to refund customers for unprovided travel services, subject to strict reporting and operational conditions, including a prohibition on new sales until all refunds are completed.
Claim for travel compensation fund denied as applicant voluntarily chose not to use available tickets.
The Applicant appealed a decision by the Travel Industry Council of Ontario (TICO) denying her claim for compensation from the Travel Compensation Fund for four unused airline tickets purchased from a travel agency whose registration was later revoked.
The Applicant argued she did not travel due to her husband's illness and later discovered two of the tickets were fraudulently issued.
The Licence Appeal Tribunal dismissed the appeal, finding that the travel services were available but not received because of the Applicant's own decision not to travel on the scheduled dates, triggering the exception under section 57(3)3 of O. Reg. 26/05.
The Tribunal also noted significant discrepancies in the Applicant's documentation and proof of payment.
