A few years ago, I bought an 850-seat local theatre in Cobourg so that my star attraction, Simeon Devries, could put on his one-man play entitled "The things I do for money, they'll never understand!". The play has been a massive success and we are sold out every night, so this past year I added 200 more seats because of the high demand. I didn't add any square footage to the building or do any renovations, I simply moved the back wall in the theatre to accommodate the extra seats which reduced the area in the lobby. When I purchased the theatre, my accountant congratulated me on making such a wise investment because local theatres enjoy tax-exempt status. The assessor from MPAC just showed up and told me he is going to take away my exempt status and start taxing me as commercial. Can he do this? And the relevant section of Ontario Assessment Act