Tenant Report – Abhi Chand Marketing

45 Wynford Heights — AGI Tenant Analysis

Total Claim

$5.33M

3 capital expenditure items

Flagged as Questionable

$434K

Painting, lighting, irrigation, decorative walls

Debatable Items

$749K

Landscaping ($513K), overruns, lump sums

Legitimate Items

$3.88M

Structural, waterproofing, engineering

Claim breakdown

Where the $5.33M goes

Legitimate$3,876,628

Challenge These$434,365

Debatable$749,260

Roof + Risers$271,744

The three claimed items

Item	Amount	Life	Status
Garage Repairs	$5,062,797	12 yrs	Mixed
Roof Replacement	$224,465	25 yrs	Legit
Bathroom Risers	$47,279	15 yrs	Legit
Total	$5,334,541

The garage repair is 95% of the claim and contains all flagged items. Roof and risers appear legitimate — both were failing and needed replacement.

Scenario builder

Drag the sliders to model how challenging the garage useful life and deducting questionable items affects the AGI percentage tenants would pay. The useful life slider only affects the garage repair (95% of the claim) — the roof and riser useful lives are fixed at 25 and 15 years.

What drives the deduction amount? The deduction slider represents items the LTB could strike from the claim — painting, new lighting, irrigation, decorative walls, and landscaping upgrades. The exact amount depends on evidence. Ask the landlord for pre-construction photos and records. If they can't prove an item existed before or was failing, it comes out of the claim.

Garage Useful Life: 12 years

10 yrsLandlord claims 1230 yrs

Deduct Questionable: $415,000

$0$400K flagged$800K

Landlord's AGI

7.89%

12-year life, full claim

→

Your Scenario

5.50%

20-yr life, $415K deducted

You Save

2.39%

reduction in AGI

Phased-in impact (3% annual cap on capital expenditure AGIs)

Year 1

+3.00%

above guideline

Year 2

+3.00%

above guideline

Year 3

+1.89%

above guideline

Note: The AGI is on top of the annual guideline increase (2.5% for 2024/2025). These percentages stack.

How these numbers are calculated: Each item is amortized separately (garage ÷ its useful life + roof ÷ 25 yrs + risers ÷ 15 yrs). The annual rent roll ($4,807,590) is derived from the LTB's stated 9.03% maximum and the known annual amortization of $434,030 — the only rent roll that produces the LTB's own figure. Individual unit rents are listed on the filed Rental Unit Information sheets (pages 11–13 of the application) and can be verified via the Tribunals Ontario Portal.

Garage repair line items

Key insights

$113K in garage painting is textbook routine maintenance

The RTA explicitly excludes "routine or ordinary work" from capital expenditures. The landlord already claimed a separate corrosion-inhibiting sealer ($90K) — the painting on top of that is cosmetic. This is the strongest single item to strike.

$185K in brand-new LED lighting is an upgrade, not a repair

The landlord added new LED fixtures throughout P1 and P2, plus new exterior lights and post bases. Unless the existing lights were irreparably broken, this is a discretionary energy efficiency upgrade — not a necessary repair under s.126(7).

$513K in "landscaping reinstatement" is an extraordinary amount

The single largest non-structural line item. Add the new planter walls ($15K), seat walls ($18K), irrigation ($19K), and decorative planting ($17K) from Change Order 4, and total landscaping spend exceeds $580K. Demand pre-construction photos.

The 12-year useful life is the AGI's hidden multiplier

A shorter useful life means each year of tenant payments covers a bigger slice. Ontario Regulation 516/06 Part VIII prescribes useful lives by work type — structural concrete may warrant 20+ years. If the LTB applies 20 years instead of 12, the annual cost allocation drops by roughly 40%.

What tenants should do next

Contact Tenant Duty Counsel immediately

Free legal help for tenants with scheduled LTB hearings. Register at www.tdc.acto.ca before the merits hearing. Also contact Legal Aid Ontario at 1-800-668-8258 for a community legal clinic referral.

Appoint a tenant spokesperson for the merits hearing

The LTB recommends tenants select one person to present evidence and arguments on behalf of all 335 affected units. Coordinate before the hearing — strength in numbers.

Challenge painting, lighting, irrigation & new landscaping features

These items totaling $400K+ are either routine maintenance or new additions — not eligible capital expenditures. Painting ($113K) and LED lighting ($185K) are the strongest two arguments.

Dispute the 12-year useful life — request 20+ years

Ask the LTB member to review Ontario Reg 516/06 Part VIII. A longer useful life dramatically reduces the annual cost passed to tenants and could cut the AGI from 9% to under 5%.

Request pre-construction condition documentation

Ask the landlord to produce photos, reports, or records showing what the landscaping, lighting, and garage looked like before work started. If $580K in landscaping replaced $100K worth of existing landscaping, the difference is an ineligible upgrade.

File your evidence at least 7 days before the merits hearing

Upload to the Tribunals Ontario Portal or email ltb.evidence@ontario.ca with "EVIDENCE", your file number (LTB-L-060484-23), and hearing date in the subject line.