Commercial property owners appealed the dismissal of their application to quash a municipal by-law that granted tax relief to residential property owners.
The appellants argued the by-law was ultra vires, conflicted with provincial legislation, and constituted illegal rebates rather than grants.
The Court of Appeal dismissed the appeal, finding that the municipality had broad powers under the Municipal Act, 2001 to issue grants for municipal purposes, the by-law did not conflict with provincial legislation as dual compliance was possible, and the payments were properly characterized as grants.
