The appellant municipality appealed a decision of the Assessment Review Board regarding the classification of multi-unit rental residential properties under a realty tax incentive scheme.
The Board had interpreted the phrase 'a building permit' in O. Reg. 282/98 to mean any building permit issued for the development, allowing the respondents to benefit from the incentive despite the project being well underway.
The Divisional Court found that the Board erred in principle by failing to apply the modern approach to statutory interpretation.
The appeal was allowed, the Board's decision was quashed, and the matter was remitted for a fresh determination.