Richard R. Minster

An organization operating treatment and support centres for children sought a declaration that two properties were exempt from municipal property taxation under s. 3(1)6.1 of the Assessment Act.

The respondents argued that the exemption applied only to facilities formally designated by the Ministry of Community and Social Services as “Children’s Treatment Centers.” The court held that the legislation contained no definition requiring such designation and that the ordinary meaning of a children’s treatment centre governed.

Based on the evidence that the facilities primarily provided treatment to children and received provincial funding, the properties qualified for the exemption.

A declaration of tax exemption was granted.

The appellant appealed a decision regarding the interpretation of a commercial lease clause concerning the allocation of property taxes.

The lease gave the respondent discretion to use working papers if deemed sufficient.

The application judge found the respondent's decision not to use the working papers was reasonable and consistent with the lease.

The Court of Appeal agreed, noting that working papers are not intended to apply to individual premises and their unreliability is a legitimate consideration.

The appeal was dismissed.