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Board lacks jurisdiction to determine property tax exemptions; municipality cannot challenge exemption via classification appeal.
The Municipal Property Assessment Corporation (MPAC) brought a motion to determine that the Assessment Review Board lacks jurisdiction to determine the tax liability of a property and to prohibit the City of Kitchener from raising tax liability as an issue in its appeals.
The property had been returned as exempt by MPAC.
The City attempted to challenge the exemption by appealing the property's classification.
The Board granted MPAC's motion, confirming that jurisdiction to determine tax exemption resides entirely with the Superior Court and prohibiting the City from circumventing this limitation by framing the issue as a classification dispute.
Successful plaintiff denied costs and ordered to pay defendants’ costs.
Following a wrongful dismissal trial in which the plaintiff recovered modest damages equivalent to three months’ salary, the court addressed costs.
The action had been brought in the Superior Court although the recovery fell within Small Claims Court jurisdiction.
The court found that the plaintiff had expanded a simple wrongful dismissal claim with unfounded allegations of conspiracy and inducement, unnecessarily increasing complexity and cost.
Concluding that the proceeding should have been brought in Small Claims Court and that the defendants had been put to unnecessary expense, the court denied the successful plaintiff any costs and ordered the plaintiff to pay costs to the defendants.
