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Document
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P-906
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File #
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P-9400571
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Institution/HIC
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Ministry of Finance
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Summary
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NATURE OF THE APPEAL: The appellant represents a company which is currently appealing the 1993 and 1994 tax assessments on one of its properties (the Subject Property). The appellant submitted a request to the Ministry of Finance (the Ministry) pursuant to the Freedom of Information and Protection of Privacy Act (the Act ) seeking access to four categories of records related to the assessments. The Ministry issued a decision granting access to all records responsive to parts (A) and (D) of the request. The appellant has confirmed that he is satisfied with this response. Accordingly, I will not address parts (A) and (D) in this order. As the wording of parts (B) and (C) of the request is germane to the disposition of this appeal, I will quote it verbatim: (B) All records in the possession of the Commissioner [Regional Assessment Commissioner, Region 10], wherever located, which relate generally to the valuation of similar real properties to the Subject Property located within the same municipality, including all policies, procedures, or statements of assessment practice, all files, memoranda, notes, calculations or any other material including computer data or software relating generally to the valuation of such facilities for assessment purposes or the preparation of any policies, procedures or practices relating to the valuation of such facilities. (C) All records in the possession of the Commissioner with respect to the valuation for assessment purposes of any properties which are similar real property to the Subject Property within the meaning of section 60(1) of the Assessment Act , R.S.O. 1990 c.A.31. The Ministry denied access to the records responsive to part (B) of the request on the basis that they are publicly available (section 22(a) of the Act ). It advised that all responsive records in existence are available in the Ministry's reading room in Oshawa, and that "... the documents are generally available for review by contacting your local regional assessment office". With respect to part (C) of the request, the Ministry responded that it could not proceed as the appellant had failed to identify "the specific properties you deem to be similar". The Ministry stated that section 24 of the Act places the onus on the requester to identify the specific records sought. Even if specific comparable properties had been identified, the Ministry indicated that it would have denied access to the records on the basis of the confidentiality provision in section 67 of the Act . In effect, the Ministry is saying that "no responsive records exist". The appellant appealed the Ministry's response to parts (B) and (C) of the request. A Notice of Inquiry was sent to the Ministry and the appellant. Representations were received from both parties. The issues to be determined in this order are (1) whether the records responsive to part (B) of the request are publicly available such that the exemption in section 22(a) of the Act applies, and (2) whether there exist records responsive to part (C) of the request. DISCUSSION: PUBLICLY AVAILABLE INFORMATION In his letter of appeal, the appellant stated his understanding that the information responsive to part (B) of the request was not available at the Ministry's reading room. He argued that, even if it was, it could not be said to be "publicly available" for taxpayers in all regions of the province. The appellant also questioned the Ministry's assertion that "the documents are generally available for review by contacting your local regional assessment office". He indicated that, in his experience the practices of disclosure of information vary significantly from office to office, assessor to assessor and even from file to file in the hands of a particular assessor. Under section 22(a) of the Act , an institution may refuse to disclose a record where the document, or the information contained in the document, has been published or is currently available to the public in another form. Where an institution relies on this provision, it must inform the requester of the specific location of the documentation and identify or provide the requester with a description of the records or information in question. The Ministry states that the only records responsive to part (B) of the request consist of policy and procedural manuals. In its submissions, the Ministry reiterates that these documents are available at its reading room in its Oshawa offices. As part of its representations, the Ministry has provided photographs taken of its Freedom of Information collection housed at this location. The photographs show a number of bound volumes of guides to the Assessment Act , as well as such things as Court Case summaries, Valuation Tools and other policy and procedures manuals which, in my view, are the records responsive to part (B) of the request. The Ministry has also indicated that these materials are available in assessment offices around the province. Moreover, the Ministry has identified and described the records that are available to the public in the Directory of Records. The appellant has provided no submissions on this issue. Based on the information provided by the Ministry in its representations, I am satisfied that the records responsive to part (B) of the request are currently available to the public such that section 22(a) of the Act applies. However, in its decision letter, the Ministry should have advised the appellant of the specific materials which are so available either by referring him to the listing in the Directory of Records or by providing the list as part of its decision. The appellant's comments in his letter of appeal, to the effect that practices of disclosure of information vary significantly from office to office, assessor to assessor and even from file to file in the hands of a particular assessor, are more appropriately dealt with in the discussion which follows. That is because they appear to relate to information on specific properties rather than valuation policies and procedures. EXISTENCE OF RECORDS In the general case, where an institution claims that no records exist which are responsive to a request, the issue to be determined is the adequacy of the institution's search for the records. In this appeal, the issue is somewhat different as the Ministry's position is that any records responsive to part (C) of the reques
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Legislation
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Subject Index
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Signed by
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Anita Fineberg
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Published
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Apr 18, 1995
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Type
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Order
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Information and Privacy Commissioner of Ontario. All Rights Reserved.
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