The Causeway Foundation, a charitable organization, appealed a decision denying it a property tax exemption under s. 3(1) para 12(iii) of the Assessment Act.
The Foundation leased a building to the Causeway Work Centre, another charity.
The Court of Appeal found that the Foundation 'occupied' the property within the meaning of the Act, consistent with its companion decision in Salus.
However, the Court upheld the lower court's finding that the Foundation was not 'supported in part by public funds' because it did not receive direct government funding, and indirect funding via rent from the Work Centre was insufficient.
The appeal was dismissed.
