Canadian Wheat Board v. Winnipeg City Assessor, 2001 MBCA 190

• Judge: Kroft, J.A.
• Court: Court of Appeal (Manitoba)
• Case Date: October 04, 2001
• Jurisdiction: Manitoba
• Citations: 2001 MBCA 190;(2001), 160 Man.R.(2d) 157 (CA)

Cdn. Wheat Bd. v. Assessor (2001), 160 Man.R.(2d) 157 (CA);

    262 W.A.C. 157

MLB headnote and full text

Temp. Cite: [2001] Man.R.(2d) TBEd. DE.027

The Canadian Wheat Board (appellant/applicant) v. The Assessor for The City of Winnipeg (respondent/respondent)

(AI 01-30-05001; 2001 MBCA 190)

Indexed As: Canadian Wheat Board v. Winnipeg City Assessor

Manitoba Court of Appeal

Kroft, J.A.

November 29, 2001.

Summary:

The Canadian Wheat Board sought leave to appeal from an order of the Municipal Board pertaining to the real property assessment of its headquarters in Winnipeg.

The Manitoba Court of Appeal, per Kroft, J.A., denied leave to appeal.

Real Property Tax - Topic 7003

Assessment appeals - General principles - Scope of appeal or standard of review - The Canadian Wheat Board sought leave to appeal from an order of the Municipal Board pertaining to the real property assessment of its headquarters in Winnipeg - The Manitoba Court of Appeal, per Kroft, J.A., denied leave to appeal - An appeal could only be heard on a question of law or jurisdiction - The dispute between the parties concerned the methodology used to establish a vacancy rate and income - The methodology used to establish the appropriate assessed value, in any particular year, was a question of fact.

Real Property Tax - Topic 7224

Assessment appeals - Grounds of appeal - Error of law - Method of valuation - [See Real Property Tax - Topic 7003 ].

Cases Noticed:

Ducks Unlimited Canada v. Provincial Municipal Assessor (Man.), [1998] Man.R.(2d) Uned. 129 (C.A.), appld. [para. 4].

Counsel:

J.E. McLandress, for the applicant;

D.A.M. Pambrun and P.P. Hamilton, for the respondent;

T.D. Gisser, for the Municipal Board.

This application for leave to appeal was heard in Chambers on October 4, 2001, by Kroft, J.A., of the Manitoba Court of Appeal, who pronounced the following decision on November 29, 2001.