The applicant sought a determination on whether an "air parcel" constitutes assessable "land" under section 1(1) of the Assessment Act, R.S.O. 1990, c.
A.31.
The court concluded that an air parcel, as defined in a strata plan, is not "land" for the purposes of the Act until a physical structure is affixed to the ground.
The decision emphasized that the statutory definition of "land" is paramount, not common law or conveyancing practices, and that legislative amendment would be required to include air parcels for taxation.
The applicant's request for an order was granted, and costs were awarded.
