Donald Mitchell

The applicants, a private management company and a school board, sought a declaration that a sports facility operated by the company on school board land was exempt from property tax.

The municipal assessment corporation had assessed the land as taxable, arguing the company was a tenant.

The Superior Court of Justice dismissed the application, finding that the licence agreement between the company and the school board created a landlord-tenant relationship.

The company satisfied the essential elements for rateable occupation, including actual occupation, exclusivity, value, and permanence.

Consequently, the land was not exempt from taxation under the Assessment Act.

The applicant church sought a declaration that its single-building complex, which housed both a place of worship and a religious school, was exempt from property taxation under the Assessment Act.

The respondent assessment corporation argued that the school portions were taxable because the school was operated by a separately incorporated entity.

The court found that the church and the school formed a single patrimony, with the church controlling and dominating the school's operations.

The court held that the exemptions for a place of worship and a non-profit educational seminary applied to the school-use areas, granting the application.

The applicants, a public hospital and its foundation, applied for a property tax exemption for the foundation's offices, arguing they shared an identity or patrimony with the hospital.

The court dismissed the application, finding that the foundation was a separate corporate entity with its own governance, objects, and funding, and did not share a sufficient identity or patrimony with the hospital to qualify for the public hospital exemption under the Assessment Act.