British Pacific Building Ltd. v. Assessment Appeal Board (Alta.),

• Jurisdiction: Federal Jurisdiction (Canada)
• Judge: Martland, Judson, Ritchie, Dickson and de Grandpre, JJ.
• Citation: (1974), 1 N.R. 477 (SCC)
• Court: Supreme Court (Canada)
• Date: 28 February 1974

British Pacific v. Assessment Appeal Bd. (1974), 1 N.R. 477 (SCC)

MLB headnote and full text

British Pacific Building Ltd. v. Alberta Assessment Appeal Board

Indexed As: British Pacific Building Ltd. v. Assessment Appeal Board (Alta.)

Supreme Court of Canada

Martland, Judson, Ritchie, Dickson and de Grandpre, JJ.

February 28, 1974.

Summary:

This case arose out of an assessment of the taxpayer's office building for purposes of municipal taxation. The Alberta Assessment Appeal Board assessed the taxpayer's office building complex at $5,089,370.00. The Board based its assessment on adjusted costs applied uniformly to all buildings in the area. The Board rejected valuations based on income of office buildings in the area which would have reduced the taxpayer's assessment. On appeal by way of certiorari to the Alberta Supreme Court the appeal was dismissed and the assessment was affirmed - see [1973] 3 W.W.R. 340. On appeal to the Alberta Court of Appeal the appeal was dismissed and the judgment of the Trial Division of the Alberta Supreme Court was affirmed. The judgment of the Alberta Court of Appeal is set out below immediately following the judgment of the Supreme Court of Canada. On appeal to the Supreme Court of Canada the appeal was dismissed and the judgment of the Alberta Court of Appeal was affirmed.

The Alberta Court of Appeal stated that it was for the Alberta Assessment Appeal Board to determine the proper method of valuation and to decide what weight should be given to matters involved in the determination of valuation of property - see paragraph 21.

Real Property Tax - Topic 3551

Valuation of business property - What constitutes "fair actual value" - Alberta Municipal Taxation Act - The Alberta Assessment Appeal Board based its assessment of the taxpayer's office building in replacement costs applied uniformly to all buildings in the area - The Board rejected valuations based on the income of all the buildings of the area which would have reduced the taxpayer's assessment - The Supreme Court of Canada affirmed the Board's assessment.

Real Property Tax - Topic 3575

Valuation of business property - Office building - Rental or income valuations - The Alberta Assessment Appeal Board based its assessment on replacement costs and rejected valuations based on income - The Supreme Court of Canada affirmed the Board's assessment.

Real Property Tax - Topic 3501

Valuation - General principles - Weighing of matters involved in determining value - Valuation of an office building - The Alberta Assessment Appeal Board based its assessment on replacement costs and rejected valuations based on income - The Supreme Court of Canada affirmed a judgment of the Alberta Court of Appeal which stated that it was "for the Board to decide what weight, if any, should be given to matters involved in the determination of fair actual value" - See paragraph 21.

Words and Phrases

Fair actual value - The Supreme Court of Canada discussed the meaning of the words "fair actual value" for purpose of assessment of realty for purposes of taxation pursuant to the Alberta Municipal Tax Act.

Cases Noticed:

Sun Life Assur. Co. v. Montreal, [1950] S.C.R. 220; [1950] 2 D.L.R. 785, affd. [1951] W.N. 575; [1952] 2 D.L.R. 81 (P.C.), folld. [para. 16].

Statutes Noticed:

Municipal Taxation Act, R.S.A. 1970, c. 251, sect. 2(10), sect. 6, sect. 7, sect. 11, sect. 12, sect. 51 [para. 9].

Counsel:

Robert P. Fraser, Q.C. and Peter S. Jull, for the appellant;

D. Kvemshagen, for the respondent.

The judgment of the court was delivered orally by MARTLAND, J.