The applicant sought leave to appeal to the Divisional Court from a decision of the Assessment Review Board classifying a gas gate station property as industrial rather than commercial under Ontario Regulation 282/98.
The applicant argued that its primary business at the property was the distribution of natural gas and that the addition of odorant to the gas did not constitute “processing” within the meaning of the regulation.
The court held that the Board reasonably concluded that the addition of odorant constituted a significant qualitative change necessary for the gas to be legally distributed and therefore amounted to processing connected with production of a saleable product.
Applying the deferential standard applicable to leave applications under the Assessment Act, the court found no sufficient reason to doubt the correctness of the Board’s decision and no issue of sufficient legal importance to warrant review by the Divisional Court.
Leave to appeal was refused.
