Melissa A. Muskat


Admitted to the Ontario Bar: 1990

Print Bio

Instructions: Select the fields that you wish to include in the pdf generation.

% size of the Font for Generated PDF (Default is 80%)

  • Bio
  • Professional Involvement
  • Selected Speaking Engagements
  • Selected Publications
  • Insights
  • Education

Melissa is a property tax specialist with more than 30 years of experience. Clients appreciate her strong advocacy skills and personable nature. Melissa is passionate about finding creative and cost-effective solutions that suit her clients' business objectives. 

Melissa is a partner in the firm’s Municipal & Land Use Planning, Real Estate and Commercial Leasing Groups. She advises commercial landlords, tenants, developers, property managers and financial institutions on property assessment matters and municipal taxation issues, as well as realty tax-related commercial leasing matters. In her practice, Melissa routinely reviews and appeals property assessments to the Assessment Review Board and negotiates settlements with the Municipal Property Assessment Corporation.

Melissa’s practice also includes advising on and pursuing applications for property tax exemptions, rebates and grants. She assists in providing realty tax estimates, verifying tax appeal adjustments and reviewing tax billing calculations. Melissa monitors new developments in assessment and realty tax legislation and policies and proactively advises clients on the implications for their businesses.

In commercial leasing, Melissa’s experience includes advising landlords and tenants on the interpretation of realty tax clauses in leases and in disputes relating to realty tax allocations. She also provides advice with respect to drafting realty tax clauses to conform to the current legislative assessment scheme and to align with a client’s business goals relating to realty tax recoveries.

Melissa’s background in commercial litigation informs her advocacy at hearings before the Assessment Review Board and the Superior Court of Ontario.

Professional Involvement


  • Canadian Bar Association
  • Ontario Bar Association

Community Involvement

  • Volunteer, UJA Federation of Greater Toronto

Selected Speaking Engagements

Presenter, "Ontario Case Law Update – Estoppel, Equity and Palpable Error," Canadian Property Tax Association – Ontario Chapter Breakfast Meeting, November 23, 2023.

Selected Publications

Author, "Ontario’s 2024 Budget Delays Property Tax Reassessment," Aird & Berlis LLP, March 28, 2024.

Author, "Key Property Tax Deadlines Loom for Ontario Residents," Aird & Berlis LLP, February 21, 2024.

Author, "Changes to Toronto’s Vacant Home Tax and Small Business Property Tax Class," Aird & Berlis LLP, October 26, 2023.

Author, "Ontario’s Property Reassessment Officially Deferred," Aird & Berlis LLP, August 18, 2023.

Author, "Ontario’s Next Property Reassessment Remains Uncertain," Aird & Berlis LLP, July 28, 2023.


  • JD, University of Toronto, 1988