The appellant sought to set aside a municipal taxation bylaw as unreasonable, arguing that tax burdens should track objective service-consumption factors.
The respondent municipality argued that reasonableness in bylaw review requires consideration of broader social, economic, and demographic factors affecting the community.
The Court held that substantive review of municipal bylaws is governed by reasonableness and is highly deferential in light of delegated legislative authority.
A bylaw is invalid only where no reasonable municipal body, informed by relevant contextual factors and statutory limits, could have enacted it.
The appeal was dismissed because the bylaw fell within a reasonable range of outcomes and was adopted through a proper process.
