J. Wright

The Municipal Property Assessment Corporation appealed a declaration that a non-profit apartment complex for recovering substance abusers was exempt from municipal taxation as a 'house of refuge' under s. 3(1)-11 of the Assessment Act.

The Divisional Court dismissed the appeal, finding that the application judge made no palpable and overriding error in concluding that the facility's primary purpose was to provide a protected environment and sanctuary from the peril of recidivism into addiction, thus qualifying for the exemption.

The Registrar of the Motor Vehicle Dealers Act appealed a decision of the Licence Registration Appeal Tribunal, which directed the Registrar not to revoke the respondents' registration despite convictions for odometer tampering.

The Divisional Court dismissed the appeal, finding that the Tribunal applied the correct test from Brenner and that its findings of fact and credibility were supported by the evidence.