The appellant appealed a motion judge's decision dismissing its summary judgment motion and its appeal of a land transfer tax assessment by the Minister of Finance.
The dispute involved whether a transfer of land under a power of sale constituted a transfer from a trustee to another trustee, which would reduce the tax payable.
The Court of Appeal held that the motion judge correctly dismissed the summary judgment motion but erred in dismissing the appeal itself, as the factual context, beneficial ownership, and statutory interpretation required a full trial.
