Christian G. Schulze

The appellants sought costs for both the appeal and the original application following their successful appeal.

The court had previously awarded $30,000 based on an agreement between counsel, but counsel later advised this was based on a misunderstanding regarding whether the amount covered only the appeal or both proceedings.

The court amended its order, noting the public interest nature of the case and the magnitude of the impact on the respondent.

The court awarded the appellants modest costs fixed at $15,000 for the appeal and $15,000 for the original application.

The respondent campground owner challenged the inclusion of third-party owned, seasonally-used trailers in its property tax assessment.

The application judge held that the trailers did not form part of the 'current value' of the land because they were not part of the fee simple.

On appeal, the Court of Appeal held that the term 'fee simple' in the definition of 'current value' does not limit assessment to interests owned by the freehold owner, and that the trailers were properly assessed as land.

The court also dismissed the cross-appeal, finding the tax was direct and constitutionally valid.

The Municipal Property Assessment Corporation appealed a Divisional Court decision granting a property tax exemption to a non-profit children's camp operated by the Diocese of Toronto Camps.

The camp claimed exemption under the Assessment Act as land used for 'the care of children'.

The Court of Appeal allowed the appeal and restored the application judge's finding that the primary purpose of the camp was recreational, not the care of children.

The Court held that 'care of children' in the statutory context refers to physical aspects of care such as protection, shelter, and nourishment, which were incidental to the camp's primary recreational purpose.