Case Summaries

We have summarized recent cases that we believe will be of interest to the profession. Cases are categorized based on our opinion of the issues raised. Chose a link to view a specific category or look below to see the most recently posted summaries.

If you have any comments, would like more information about a case, or are aware of a case that you believe may be of general interest, please let us know by sending us an e-mail to: contactus@conwaydavisgryski.com.

The summaries are provided for your information only. Click on a case name for more information.

Recently Posted Cases:

Category: Valuation / Equity Issues

BCE Place Limited (171 Bay St) et al. v. Municipal Property Assessment Corporation, Region No. 09 et al. (13 April 2006), (Ont.A.R.B.) [unreported]

The ARB’s Decision in the long awaited Bank Towers case has thrown commercial assessment practise in Ontario into a tizzy.  Its interpretation of the definition of current value would require the assessment of commercial property on the basis of a physical state and condition that almost never occurs!

Category: Municipal Act Issues

1392290 Ontario Limited et al. v. Corporation of the Town of Ajax (6 November 2007), (Ont.S.C.J.) [unreported]

Eligible property provisions apply retrospectively not retroactively: a severence in 2000 was subject to the eligibility criteria that came into effect in 2001.

Category: Miscellaneous Issues

1518756 Ontario Inc., et al. v. Municipal Property Assessment Corporation, et al. (16 November 2007), (Ont.S.C.J.) [unreported]

Ontario's Superior Court of Justice has found that Captain John's Floating Restaurant is a structure and, therefore, is real property. Although occupying the boat by virtue of a license, the operator is a 'tenant' under the Assessment Act.


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