James M. Canapini

The appellant Municipal Property Assessment Corporation appealed a Divisional Court decision granting a property tax exemption to the respondent, a charitable organization providing supportive housing.

The appellant argued that a 1998 amendment to the Assessment Act required the charity to physically occupy the premises itself, rather than renting units to tenants.

The Court of Appeal dismissed the appeal, holding that the charity 'occupied' the land because it was used directly to fulfill its charitable mandate of providing housing to the poor and mentally ill, and the tenants' physical occupation did not oust the charity's occupation for the purpose of the exemption.

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.

The appellant appealed a decision finding that a competing tender contained only minor irregularities that could be corrected within 48 hours under the municipal purchasing bylaw.

The Court of Appeal dismissed the appeal, finding no error in the motions judge's determination.

The cross-appeal was withdrawn, and costs were awarded to the respondent municipality.