Lauren Lackie

The appellant, a religious organization, appealed a decision affirming that its properties, primarily used for tai chi classes, were not exempt from property tax as "places of worship" under the Assessment Act.

The Court of Appeal upheld the lower courts' findings that the tai chi classes, while integral to the organization's religion, were not primarily "worship" from the perspective of the participants, and that a contemplative garden and sales area were also not tax-exempt.

The court emphasized an objective "primary purpose" test for tax exemptions, considering the intentions of participants, not solely the organizers.

A contractor sued a homeowner for unpaid renovation invoices totalling approximately $40,996.60 after deducting payments already received.

The homeowner counterclaimed alleging defective workmanship and sought the cost of demolishing and redoing the work.

The court found that the renovation contract lacked clarity regarding the scope of work, that the parties ignored key contractual procedures such as written change orders, and that the invoices did not reliably establish the work performed.

Evidence showed deficiencies in tile installation, but the homeowner failed to prove the cost of remediation with admissible or reliable evidence.

Because neither party established their claims on the balance of probabilities, both the action and the counterclaim were dismissed.