Calgary (City) v. Resman Holdings Ltd. et al., 2016 ABCA 81

• Judge: Paperny, O'Ferrall and Veldhuis, JJ.A.
• Court: Court of Appeal (Alberta)
• Case Date: January 12, 2016
• Citations: 2016 ABCA 81;(2016), 612 A.R. 74

Calgary v. Resman Holdings Ltd. (2016), 612 A.R. 74; 662 W.A.C. 74 (CA)

MLB headnote and full text

Temp. Cite: [2016] A.R. TBEd. MR.116

The City of Calgary (appellant/applicant) v. Resman Holdings Ltd. (as represented by Colliers International Realty Advisors Inc.)

(respondent/respondent) and Local Assessment Review Board of the City of Calgary (respondent/respondent) and The City of Edmonton (intervenor)

(1401-0288-AC; 2016 ABCA 81)

Indexed As: Calgary (City) v. Resman Holdings Ltd. et al.

Alberta Court of Appeal

Paperny, O'Ferrall and Veldhuis, JJ.A.

January 12, 2016.

Summary:

The City of Calgary applied for leave to appeal a decision of the Local Assessment Review Board.

The Alberta Court of Queen's Bench, in a decision with neutral citation 2014 ABQB 670, dismissed the application. The City appealed.

The Alberta Court of Appeal dismissed the appeal

Practice - Topic 8887

Appeals - Leave to appeal - Appeal from grant or denial of application for leave - The City of Calgary applied under s. 470 of the Municipal Government Act for leave to appeal a decision of the Local Assessment Review Board - The Court of Queen's Bench dismissed the application - The City appealed - The Alberta Court of Appeal dismissed the appeal - There was no right of appeal from Court of Queen's Bench decisions refusing or granting statutorily required permissions to appeal absent a statutory grant of authority in the governing legislation - The Municipal Government Act did not provide for an appeal of a s. 470 decision - The exception to the principle (the intermediate appellate court refused to hear the application for permission to appeal) did not apply to the facts of the case - See paragraphs 30 to 37.

Real Property Tax - Topic 7167

Assessment appeals (incl. complaints) - Applications or appeals to courts - Leave to appeal - [See Practice - Topic 8887 ].

Cases Noticed:

Edmonton East (Capilano) Shopping Centres Ltd. v. Edmonton (City) et al. (2013), 570 A.R. 208; 2013 ABQB 526, affd. (2015), 599 A.R. 210; 643 W.A.C. 210; 12 Alta. L.R.(6th) 236; 2015 ABCA 85, refd to. [para. 10].

Ernewein v. Minister of Employment and Immigration, [1980] 1 S.C.R. 639; 30 N.R. 316; 103 D.L.R.(3d) 1, refd to. [paras. 16, 57].

Lane v. Esdaile, [1891] A.C. 210, refd to. [para. 18].

Canadian Utilities Ltd. et al. v. Deputy Minister of National Revenue for Customs and Excise, [1964] S.C.R. 57; 41 D.L.R.(2d) 429, refd to. [para. 19].

Western Securities Ltd. et al. v. Foothills No. 31 (Municipal District) et al. (1981), 35 A.R. 480; 17 Alta. L.R.(2d) 164; 1981 ABCA 320, refd to. [paras. 20, 63].

Higgins et al. v. Camrose No. 22 (County) et al. (1995), 169 A.R. 16; 97 W.A.C. 16; 29 Alta. L.R.(3d) 160; 1995 ABCA 145, refd to. [paras. 25, 63].

Co-operators General Insurance Co. v. Great Pacific Industries Inc. (1998), 219 A.R. 90; 179 W.A.C. 90; 1998 ABCA 272, refd to. [paras. 27, 56].

Sherwin-Williams Co. v. Walls Alive (Edmonton) Ltd. (2003), 327 A.R. 386; 296 W.A.C. 386; 2003 ABCA 191, refd to. [para. 28].

K.R.C. v. A.M.T., [2014] A.R. Uned. 387; [2014] A.W.L.D. 4789; 2014 ABCA 355, affd. [2015] A.R. Uned. 86; 2015 ABCA 170, refd to. [para. 29].

Montreal (City) v. MacDonald, [1986] 1 S.C.R. 460; 67 N.R. 1; 27 D.L.R.(4th) 321, refd to. [para. 59].

Counsel:

N.W. Irving, for the appellant;

G.J. Ludwig, Q.C., and J.B. Laycraft, Q.C., for the respondent, Resman Holdings Ltd.;

S. Fluker, for the respondent, Local Assessment Review Board of the City of Calgary;

C.J. Ashmore, for the intervenor.

This appeal was heard and decided orally on January 12, 2016, by Paperny, O'Ferrall and Veldhuis, JJ.A., of the Alberta Court of Appeal. The memorandum of judgment of the court was filed at Calgary, Alberta, on March 24, 2016, with the following opinions:

Paperny and Veldhuis, JJ.A. - see paragraphs 1 to 39;

O'Ferrall, J.A., concurring in the result - see paragraphs 40 to 72.