S. Corman

The Municipal Property Assessment Corporation appealed a decision granting the Near North Enviro-Education Centre a property tax exemption under s. 3(1)5 of the Assessment Act as an 'educational seminary of learning'.

The appellant argued the application judge erred in interpreting the exemption and applying the 'primary purpose' test by focusing on the institution rather than the actual use of the land, and by ignoring traditional indicia of a seminary of learning.

The Divisional Court dismissed the appeal, finding the application judge correctly applied the primary purpose test and the Keewaydin factors, and reasonably concluded that the institution's primary purpose, as reflected by its use of the land for environmental education in a rural community, qualified for the exemption.

The appellant, a community development corporation, appealed a decision dismissing its application for a declaration that it was a 'local board' under the Municipal Affairs Act and thus exempt from property taxation under the Assessment Act.

The Divisional Court upheld the application judge's decision, applying the ejusdem generis principle of statutory interpretation.

The court found that the appellant did not provide core municipal services similar to the entities specifically listed in the definition of 'local board'.

The appeal was dismissed.