The Court of Appeal for Ontario considered whether its prior decision in Religious Hospitallers of St. Joseph Housing Corp. v. Regional Assessment Commissioner should be overruled.
That case had interpreted s. 3(1)12(iii) of the Assessment Act to require a charitable, non-profit philanthropic corporation seeking a municipal tax exemption to show it provided relief to the poor by "some form of endeavour." The appellant, Stamford Kiwanis Non-Profit Homes Inc., argued that this requirement was not supported by the statute or legislative intent.
The Court agreed, finding that Religious Hospitallers was wrongly decided, had not been followed in subsequent jurisprudence, and introduced a vague and unworkable "endeavour" requirement.
The Court overruled Religious Hospitallers, clarified the applicable test for exemption, and allowed the appeal, granting the appellant a property tax exemption for its affordable housing properties.
