David Gordon Fleet

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 applicant sought leave to appeal to the Divisional Court from a decision of the Assessment Review Board classifying a gas gate station property as industrial rather than commercial under Ontario Regulation 282/98.

The applicant argued that its primary business at the property was the distribution of natural gas and that the addition of odorant to the gas did not constitute “processing” within the meaning of the regulation.

The court held that the Board reasonably concluded that the addition of odorant constituted a significant qualitative change necessary for the gas to be legally distributed and therefore amounted to processing connected with production of a saleable product.

Applying the deferential standard applicable to leave applications under the Assessment Act, the court found no sufficient reason to doubt the correctness of the Board’s decision and no issue of sufficient legal importance to warrant review by the Divisional Court.

Leave to appeal was refused.