Canadian Imperial Bank of Commerce et al. v. Assessment Appeal Board (Alta.) and Edmonton (City), (1990) 109 A.R. 203 (QB)

• Judge: Andrekson, J.
• Court: Court of Queen's Bench of Alberta (Canada)
• Case Date: September 06, 1990
• Citations: (1990), 109 A.R. 203 (QB)

CIBC v. Assessment Appeal Bd. (1990), 109 A.R. 203 (QB)

MLB headnote and full text

In The Matter Of The Municipal Taxation Act, R.S.A. 1980, Chapter M-31, as amended;

And In The Matter Of an appeal from the decision of the 1987 Court of Revision of the City of Edmonton;

And In The Matter Of an order of the Alberta Assessment Appeal Board made March 10, 1989, concerning a hearing of an appeal by the Canadian Imperial Bank of Commerce and the Bank of Nova Scotia for and on behalf of the Royal Bank of Canada, the Canadian Imperial Bank of Commerce, the Toronto-Dominion Bank, the Bank of Nova Scotia, and the Bank of Montreal from a decision of the 1987 Court of Revision of the City of Edmonton.

Canadian Imperial Bank of Commerce and Bank of Nova Scotia, for and on behalf of Royal Bank of Canada, Canadian Imperial Bank of Commerce, Toronto-Dominion Bank, Bank of Nova Scotia and Bank of Montreal (applicants) v. Alberta Assessment Appeal Board and City of Edmonton (respondents)

(Action No. 8903 15654)

Indexed As: Canadian Imperial Bank of Commerce et al. v. Assessment Appeal Board (Alta.) and Edmonton (City)

Alberta Court of Queen's Bench

Judicial District of Edmonton

Andrekson, J.

September 6, 1990.

Summary:

The assessor for the City of Edmonton assessed automatic bank teller machines as improvements under the Municipal Taxation Act. The Court of Revision affirmed the assessment. The banks appealed under s. 56 of the Act to the Alberta Assessment Appeal Board. The Board dismissed the appeal, holding that the machines were improvements under s. 1(n)(ii) of the Act, but not under s. 1(n)(i). The banks applied under the Rules of Court for judicial review. The city sought a declaration that the Board erred in failing to find the machines to be improvements under s. 1(n)(i).

The Alberta Court of Queen's Bench stated that the machines were assessable as improvements under s. 1(n)(i), but not under s. 1(n)(ii).

Real Property Tax - Topic 1561

Persons and property liable to assessment - Real property - Land defined - Improvements, fixtures and structures - Section 1(n)(i) of the Municipal Taxation Act defined an "improvement" as a building or structure placed on the land, whether or not it was a fixture - The Alberta Court of Queen's Bench stated that automatic bank teller machines were structures placed on the land and were, therefore, improvements - A structure was some thing of substantial size which acquired a degree of permanency with the land - To be "placed" on the land, the object must have the requisite degree of permanence so as to acquire locality with the premises - The court noted that the machines were of substantial size (2,000 lbs) and acquired locality within the respective bank branches - See paragraphs 16 to 36.

Real Property Tax - Topic 1561

Persons and property liable to assessment - Real property - Land defined - Improvements, fixtures and structures - Section 1(n)(ii) of the Municipal Taxation Act included fixtures as "improvements" - Automatic bank teller machines were affixed to bank premises by electrical, telephone and alarm connections, however, the degree and object of annexation showed the machines were intended to continue as chattels - The degree of annexation was slight; the machines could be quickly disconnected - The machines could be moved quickly without damaging the premises - They were located in a separate area of the bank and annexed for the better use and enjoyment of the machines as chattels - The Alberta Court of Queen's Bench stated that the machines remained chattels; they were not "improvements" under s. 1(n)(ii) - See paragraphs 37 to 50.

Real Property Tax - Topic 7164

Assessment appeals - Appeals to the courts - Jurisdiction or nature of appeal - The Alberta Court of Queen's Bench discussed the scope of judicial review of a decision of the Alberta Assessment Appeal Board - See paragraph 11.

Cases Noticed:

Norab Development Ltd. v. Alberta Assessment Appeal Board and Wetaskiwin (City) (1977), 3 A.R. 358, refd to. [para. 7].

Assessment Commissioner of British Columbia v. Woodwards Stores Ltd., [1982] 5 W.W.R. 669, refd to. [para. 7].

R. v. Northumberland Compensation Appeal Tribunal; Ex parte Shaw, [1952] 1 All E.R. 122, refd to. [para. 11].

Board of Industrial Relations (Alberta) v. Stedelbauer Chevrolet Oldsmobile Ltd., [1969] S.C.R. 137, refd to. [para. 11].

Alberta Union of Provincial Employees, Branch 63 v. Board of Governors of Olds College, [1982] 1 S.C.R. 923; 42 N.R. 559; 37 A.R. 281, refd to. [para. 13].

Suncor Inc. v. McMurray Independent Oil Workers, Local 1, [1983] 1 W.W.R. 604; 42 A.R. 166, refd to. [para. 13].

Shalansky and Saskatchewan Union of Nurses v. Regina Pasqua Hospital, [1983] 1 S.C.R. 303; 47 N.R. 76, refd to. [para. 13].

United Nurses of Alberta, Local 11 and Thomas and Misericordia Hospital, [1983] 6 W.W.R. 1; 46 A.R. 172 (C.A.), refd to. [para. 13].

Speedy v. Minister of Social Services (1984), 94 A.R. 199, refd to. [para. 14].

Barron v. Municipal District of Foothills No. 31 (1984), 57 A.R. 71, refd to. [para. 15].

Shell Canada Ltd. v. Municipal District of Pincher Creek No. 9 (1975), 59 D.L.R.(3d) 262 (Alta. C.A.), refd to. [para. 15].

Superior Pre-Kast Septic Tanks Ltd. and Lloydminster Pre-Kast Septic Tanks Ltd. v. Canada, [1978] 2 S.C.R. 612; 21 N.R. 73, refd to. [para. 22].

British Columbia Forest Products v. Minister of National Revenue, [1972] S.C.R. 101, refd to. [para. 23].

Cardiff Rating Authority and Another v. Guest Keep Baldwins Iron & Steel, [1949] 1 All E.R. 27, refd to. [para. 29].

Northern Broadcasting Co. v. Improvement District of Mountjoy, [1949] 3 D.L.R. 739; [1950] 3 D.L.R. 721 (S.C.C.), refd to. [para. 31].

Stack v. T. Eaton Co., [1902] O.L.R. 335, refd to. [para. 39].

Blower and Sedens v. Workers' Compensation Board (1983), 50 A.R. 66, affd. (1984), 68 A.R. 156 (C.A.), refd to. [para. 41].

Investors Group Trust Co. Ltd. v. Royal View Apartments Ltd. (1987), 78 A.R. 235; 50 Alta. L.R.(2d) 280, refd to. [para. 42].

Amic Mortgage Investments Corporation v. Investors Group Trust Co. Ltd.(1985), 65 A.R. 174, refd to. [para. 42].

St. Lawrence, Town Council of v. Fishery Products Ltd. (1983), 44 Nfld. & P.E.I.R. 2; 130 A.P.R. 2, refd to. [para. 42].

Fess Oil Burners v. Mutual Investment Ltd., [1932] 2 D.L.R. 16, refd to. [para. 43].

Stott Timber Corp. (Receivership) v. Cape Breton County (Municipality) (1988), 84 N.S.R.(2d) 284; 213 A.P.R. 284; 38 M.P.L.R. 68 (T.D.), refd to. [para. 43].

Hoppe v. Manners, [1931] 2 D.L.R. 253, refd to. [para. 48].

Metals & Alloys Co. Ltd. v. Regional Assessment Commissioner, Region No. 11 and East York (1985), 7 O.A.C. 241; 49 O.R.(2d) (C.A.), refd to. [para. 50].

Statutes Noticed:

Assessment Appeal Board Act, R.S.A. 1980, c. A-46, sect. 29 [para. 9].

Municipal Taxation Act, R.S.A. 1980, c. M-31, sect. 1(n)(i), sect. 1(n)(ii), sect. 3(1) [para. 5]; sect. 56, sect. 60 [para. 9].

Rules of Court (Alta.), Part 56.1 [para. 1].

Authors and Works Noticed:

Black's Law Dictionary (5th Ed. 1979) [para. 25].

Jones and de Villars, Principles in Administrative Law (1985), pp. 302 [paras. 12, 13]; 303 [para. 13].

Megarry and Wade, The Law of Real Property (5th Ed. 1984), generally [para. 16].

Shorter Oxford English Dictionary (3rd Ed. 1964) [para. 26].

Counsel:

L.J. Burgess, for the applicants;

D. Thomas, for the respondents.

This application was heard before Andrekson, J., of the Alberta Court of Queen's Bench, Judicial District of Edmonton, who delivered the following judgment on September 6, 1990.