The appellants, owners of private cottages on leased land in a provincial park, appealed a decision declaring them obligated to pay a portion of the grant in lieu of taxes paid by the Crown to the municipality under the Municipal Tax Assistance Act.
The appellants argued that prior lease agreements and correspondence constituted an agreement exempting them from this obligation.
The Court of Appeal dismissed the appeal, upholding the application judge's finding that no such agreement existed and affirming the Crown's right to enforce its statutory rights following a change in taxation policy.
