Gemterra Developments Corporation sought a refund of $408,400 from the City of Toronto, alleging overpayment of park levies.
The central issue was the interpretation of "development site" under the City's Park Levy By-law, specifically whether Gemterra's two-phase residential project on a 1.3-hectare parcel constituted one or two development sites.
The levy rate was 10% for sites less than one hectare and 15% for sites between one and five hectares.
Gemterra argued that each phase, for which separate building permits were issued, should be treated as a distinct site, qualifying for the lower 10% rate.
The City contended it was a single development site.
The court dismissed Gemterra's application, finding that "development site" is a fact-based determination, and in this case, the two phases comprised a single development site, irrespective of phased construction or separate building permits.