Laura M. Gurr

The applicant, a non-profit corporation operating a seniors' apartment complex, sought a municipal property taxation exemption under s. 3(1)(12)(iii) of the Assessment Act, claiming to be "organized for the relief of the poor." The Municipal Property Assessment Corporation opposed.

The court dismissed the application, finding that the applicant did not demonstrate the required "endeavour" to relieve poverty as interpreted by the Court of Appeal in Religious Hospitallers of St. Joseph Housing Corp. and reaffirmed in Stamford Kiwanis Non-Profit Homes Inc. The court also found insufficient evidence that the majority of the applicant's tenants were "poor" within the meaning of the legislation, despite some units being Rent Geared-to-Income and a means test for others.

A scheduled three-hour special appointment hearing was adjourned due to a potential conflict of interest identified by counsel.

The court noted that despite the adjournment on consent, the matter was not fully ready for hearing as the plaintiff had not filed a factum and neither party had filed a compendium, both required by practice directions for special appointment hearings.

The endorsement emphasized the necessity of compliance with new mandated procedures for court filings, warning that non-compliance could result in the court declining to hear a matter.