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Judicial review allowed; Old Port interpretation of PILT exemptions unreasonable.
The applicant, the City of Montréal, sought judicial review of annual decisions rendered by the respondent, the Old Port of Montréal Corporation, determining the amount of payments in lieu of taxes (PILTs) owing.
The respondent argued that the Old Port site was a park and therefore excluded from the definition of "federal property" under the Payments in Lieu of Taxes Act.
The Federal Court allowed the application, finding that the respondent's interpretation of the exclusions from the concept of "federal property" was unreasonable.
The Court held that the Old Port site as a whole did not constitute a park within the meaning of the Act.
The Court also found that the respondent's parking lots were subject to the City's Parking Lot By-law and that it was unreasonable for the respondent to effect compensation for an alleged overpayment in 2013.
The matter was remitted to the respondent for redetermination.
