Karey Lunau

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 moving party sought leave to appeal a decision of the Assessment Review Board regarding the interpretation of property class regulations.

The moving party argued the ARB ignored the clear wording of the regulations.

The Divisional Court dismissed the motion, finding no reason to doubt the correctness of the ARB's decision, as the ARB properly applied a teleological approach to statutory interpretation consistent with Supreme Court of Canada jurisprudence.