The applicant, a not-for-profit corporation providing short-term accommodation and transportation to First Nations individuals accessing medical services, sought an exemption from municipal taxation under s 3(1)-12 of the Assessment Act.
The applicant argued it was organized for the relief of the poor because its clients are overwhelmingly poor.
The court dismissed the application, finding that the applicant's primary purpose was to address problems of geography and access to medical services, not the relief of poverty.
