On a statutory interpretation appeal concerning reserve land taxation, the appellant argued that a bylaw clause permitting consideration of restrictions placed on land use “by the band” excluded a lease restriction created in a Crown lease.
The Court held that the assessor could consider the golf-club use restriction when valuing the leased reserve lands for assessment purposes.
Reading the bylaw text, purpose, and legislative context together, the Court found the 1996 amendment narrowed qualifying restrictions but did not bar this restriction.
The Court also held the Crown’s historical statutory role in reserve leasing did not negate that the restriction was placed by the band in context.
The appeal was dismissed with costs.
