Maria F. Ganong Old Folks Home v. Minister of Municipal Affairs (N.B.), (1980) 31 N.B.R.(2d) 208 (TD)

• Judge: Trial Division Creaghan, J.
• Court: Court of Queen's Bench of New Brunswick (Canada)
• Case Date: September 10, 1980
• Jurisdiction: New Brunswick
• Citations: (1980), 31 N.B.R.(2d) 208 (TD)

Ganong Old Folks Home v. N.B. (1980), 31 N.B.R.(2d) 208 (TD);

    31 R.N.-B.(2e) 208; 75 A.P.R. 208

MLB headnote and full text

Sommaire et texte intégral

Maria F. Ganong Old Folks Home v. Minister of Municipal Affairs

Indexed As: Maria F. Ganong Old Folks Home v. Minister of Municipal Affairs (N.B.)

Répertorié: Maria F. Ganong Old Folks Home v. Minister of Municipal Affairs (N.B.)

New Brunswick Court of Queen's Bench

Trial Division Creaghan, J.

September 25, 1980.

Summary:

Résumé:

This headnote contains no summary.

Real Property Tax - Topic 6061

Exemptions - Charitable purposes - Homes for the aged - Assessment Act, R.S.N.B. 1973, c. A-14, s. 4(1)(e) - The Maria F. Ganong Old Folks Home provided a residence for a number of old people - It did not provide bed or special care - It operated from the benefits of a $250,000.00 endowment fund plus payments from the residents, which were always less than the resident's income - The New Brunswick Court of Queen's Bench, Trial Division, held that the Home was operated for charitable purposes and was exempt from property tax under s. 4(1)(e) of the Assessment Act.

Cases Noticed:

Re Clark House (1972), 5 N.B.R.(2d) 431, dist. [para. 3].

Upper Canada College v. City of Toronto (1916), 37 O.L.R. 665, aff. 55 S.C.R. 443, consd. [para. 19].

Re St. Anne's Tower Corp. (1973), 1 O.R.(2d) 717, aff. 5 O.R.(2d) 724, consd. [para. 19].

Kennebecasis Valley Centre v. Minister of Municipal Affairs (1975), 11 N.B.R.(2d) 361; 7 A.P.R. 361, consd. [para. 19].

B.C.D. Holdings, L'Evesque d'Edmundston v. Minister of Municipal Affairs (1979), 24 N.B.R.(2d) 421; 48 A.P.R. 421, consd. [para. 19].

Statutes Noticed:

Assessment Act, R.S.N.B. 1973, c. A-14, sect. 4(1)(e) [para. 2].

Counsel:

G. Fred Nicholson, Q.C., for the plaintiff;

Richard P. Burns, for the defendant.

This case was heard on September 10, 1980, at Fredericton, N.B., before CREAGHAN, J., of the New Brunswick Court of Queen's Bench, Trial Division, who delivered the following judgment on September 25, 1980: