Applicants who held private cottage interests on Crown land in a provincial park sought a determination that they were not obliged to reimburse the Crown for payments in lieu of municipal taxes.
The court held that s. 4(3) of the Municipal Tax Assistance Act created a statutory debt owed by tenants unless the parties had agreed otherwise, and no such agreement existed on the evidence.
The lease documents preserved the tenants' liability for taxes, rates, duties and assessments, and no implied variation could arise contrary to the written agreements.
The court also rejected waiver, promissory estoppel, and laches, finding no clear abandonment of rights, no representation altering legal relations, and no detrimental reliance.