Lauren Lackie

The moving party brought a motion for leave to appeal a decision of the Assessment Review Board.

The Divisional Court dismissed the motion for leave to appeal without costs.

The moving party brought a motion for leave to appeal a decision of the Assessment Review Board.

The Divisional Court dismissed the motion for leave to appeal.

In accordance with an agreement between the parties, the moving party was ordered to pay costs fixed at $1,500 to each of the responding parties.

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.

The applicants sought judicial review of an interlocutory decision by the Assessment Review Board denying their motion to amend their Statement of Issues to include evidence of reduced property values during the COVID-19 pandemic.

The respondents brought a motion to quash the application for judicial review.

The Divisional Court granted the motion to quash, finding that the application was premature, did not meet the high threshold of exceptional circumstances required to review an interlocutory decision, and that the applicants had an adequate alternative remedy in the form of a statutory appeal from the Board's final decision.

The moving party brought a motion for leave to appeal an order of the Assessment Review Board.

The Divisional Court dismissed the motion for leave to appeal and awarded costs of $5,000 to the responding party, payable jointly and severally by the moving party and the City of Toronto.

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.