The appellant appealed an order of the applications judge regarding a commercial lease and the elimination of business tax.
The Court of Appeal found that the applications judge's inference that the parties took the elimination of business tax into account when negotiating rent was weak and conflicted with objective evidence.
The Court allowed the appeal, set aside the order, and directed a trial of the issue of whether the remedial provisions of section 444.1(1) of the Municipal Act had been met.
