The applicant, Clear Channel, held a non-exclusive licence to install and maintain advertising displays at Pearson Airport.
The Municipal Property Assessment Corporation (MPAC) assessed Clear Channel as a taxable tenant of the Crown under section 18(1) of the Assessment Act.
Clear Channel brought an application arguing it was a licensee, not a tenant.
The Superior Court of Justice found that the Greater Toronto Airports Authority (GTAA) retained total control over the premises and paramount occupancy, while Clear Channel merely provided a service.
The court concluded Clear Channel was not a tenant and quashed the assessments.
