Miscellaneous Cases

Ontrea Inc. v. Municipal Property Assessment Corporation, [2008] O.J. No. 4513 (S.C.J.)

Under section 34(2) of the Assessment Act, the assessor does not have the authority, on reclassifying a property in a taxation year based on a change event in the preceding taxation year, to issue a supplementary assessment in the taxation year which is effective during the preceding taxation year.

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.

Metropolitan Toronto Condominium Corporation No. 1172 v. Municipal Property Assessment Corporation et al. (7 July 2006), (Ont. S.C.J) [unreported].

Guest Unit owned by condominium corporation not exempt from assessment as common elements.

Carsons’ Camp Limited v. Municipal Property Assessment Corporation et al. (2 October 2006), (Ont.S.C.J.) [unreported].

The Court found that seasonal trailers placed by 'tenants' on land owned by another are not assessable.

Bluffers Park Marina Ltd et al. v. Municipal Property Assessment Corporation, Region No. 9 et al. (16 December 2005), (Ont.A.R.B) [unreported].

Float Homes moored to docks in a marina are assessable as 'land' and should be classified 'residential' if they are being used for residential purposes.

Bettencourt v. Ottawa (City), (14 September 2005), Ont.S.C.J.) [unreported].

The Superior Court found that the capping and clawback provisions in the Municipal Act, 2001 do not conflict with the provisions of the Assessment Act.

Koliniotis v. Tri Level Claims Consultants Ltd. (12 August 2005), (Ont.C.A.) [unreported]

The Court of Appeal found that, unless and until paralegals are brought within a regulatory scheme which provides oversight as to the terms and conditions of contingency fee arrangements, such arrangements made by paralegals are unlawful and unenforceable. Further, the Court found in the circumstances of this case that the principles of quantum meruit were applicable.

Bérubé v. Ottawa (City), (4 February 2005) (Ont. S.C.J.), [unreported]

Application for declaration that City of Ottawa tax collection by-law was illegal as it violates s. 347 of the Criminal Code. Applicant also sought declaration that by-law is ultra vires enabling provincial legislation.

Wabi Iron & Steel Corporation v. Municipal Property Assessment Corporation et al. (7 February 2005), (Ont.Div.Ct.) [unreported].

Issue estoppel applies to the issue of current value in subsequent tax years with the same base year. Issue estoppel does not apply to other issues relating to the assessment.

Badder Funeral Homes Limited v. Municipal Property Assessment Corporation et al. (28 February 2005), (Ont.S.C.J.) [unreported].

Section 33(1) of the Assessment Act applies if any land liable to assessment has been in whole or in part omitted from the collectors roll. The reasons for the omission are irrelevant.