operating as Holiday Inn Express. The property is owned by 2087676 Ontario Inc., the principal owner being Mr. Smuel Farhi. The application seeks full property tax relief for the portion of the 2020 taxation year on the basis that the property is being used for hospital purposes and therefore should be considered exempt from property taxation.

Discussion:

On March 24, 2020 notice was provided by the property owner to the franchisor, Holiday Inn Express that the facility would be ceasing operations as a hotel due to the COVID-19 outbreak effective March 27, 2020. In response to local measures needed to assist front line and essential services workers, the property owner entered into a lease with Windsor Regional Hospital (WRH) which provided full use of the facility for purposes of hospital support operations. The effective date of the lease was April 1, 2020 for a period of one year expiring on March 31, 2021. The lease contains a month to month renewal option.

Given the unique nature of this request Finance staff, in conjunction with the Legal Services department, undertook a review of the current legislation and determined that the request for tax relief would qualify under Section 357(1)(c), the property has become exempt from taxation during the year or after the returned assessment roll for the preceding year, due to the use and occupancy by WRH. The legislative framework for this is outlined below.

As noted in Section 3(1)(6.) of the Assessment Act, land used and occupied by a public hospital that receives provincial aid under the Public Hospitals Act (the "PHA") is exempt from tax during such time of use. The use and occupancy is not restricted or limited to specific types of interests in the land so may also include leases.

An emergency was declared on March 17, 2020, pursuant to Section 7.0.2 of the Emergency Management and Civil Protection Act ("EMCPA"). The

Lieutenant Governor in Council was provided with the power to make orders that are necessary and essential in the circumstances, in order to prevent, reduce or mitigate serious harm to persons or substantial damage to property provided certain beliefs were met. The Order applicable in this case is outlined in Regulation 141/20 (the "O Reg.") of the EMCPA and was issued under Subsection 7.0.2(4) and pertains to temporary health and residential facilities.

Under the O Reg. a temporary health or residential facility means a building or structure that is used or intended to be used to provide, on a temporary basis for the purpose of responding to the declared emergency, health care or sleeping accommodation, by or on behalf of, any health service provider as defined in paragraphs 1 to 5 of the definition of "health service provider" in subsection 1(2) of the Connecting Care Act (the "CCA"). Pursuant to subsection 1(2)(1.) the CCA, a health service provider means a person or entity that operates a hospital within the meaning of the PHA.