R. Uukkivi

The appellant condominium corporation appealed a decision of the Assessment Review Board confirming the property tax treatment of 16 shared units within a condominium hotel building.

The appellant argued the units should be assessed at a nominal value because a change in ownership revoked a prior declaration designating them as 'hotel units', and that the current assessment resulted in double taxation.

The Divisional Court dismissed the appeal, finding the Board correctly interpreted the Regulation that a change in ownership does not constitute a 'change in status', and that the units were properly classified as part of hotel operations.

The Court also found no double taxation, as the appellant's tax burden arose from a reciprocal cost-sharing agreement rather than the assessment methodology.

The defendants brought a second motion to discharge a certificate of pending litigation (CPL) registered by the plaintiff against a residential property.

The defendants argued that new facts, including the plaintiff's rejection of a 'with prejudice' settlement offer and new evidence of financial hardship, justified the discharge.

The court dismissed the motion, finding that the defendants were improperly attempting to relitigate issues already decided on the first discharge motion and appeal.

The court held that the new evidence did not meet the exceptional circumstances test to overcome res judicata, and the equitable factors continued to favour maintaining the CPL.

The applicant appealed the Chief Building Official's decision to issue a building permit for a waste processing facility.

The applicant argued the facility was not a permitted 'Dry Industry' use and lacked required municipal service connections.

The Superior Court of Justice found the applicant had standing and upheld the CBO's reasonable determination that the facility was a permitted use.

However, the court modified the building permit to mandate that the facility be fully connected to municipal water and sewer services prior to occupancy, as required by the zoning by-law.