J.D. Irving Ltd. v. Minister of Municipal Affairs (N.B.), (1983) 45 N.B.R.(2d) 321 (CA)

• Judge: Ryan, Stratton and La Forest, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: March 01, 1983
• Jurisdiction: New Brunswick
• Citations: (1983), 45 N.B.R.(2d) 321 (CA)

Irving Ltd. v. N.B. (1983), 45 N.B.R.(2d) 321 (CA);

    45 R.N.-B.(2e) 321; 118 A.P.R. 321

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[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

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J.D. Irving Limited v. Minister of Municipal Affairs

(172/82/CA)

Indexed As: J.D. Irving Ltd. v. Minister of Municipal Affairs (N.B.)

Répertorié: J.D. Irving Ltd. v. Minister of Municipal Affairs (N.B.)

New Brunswick Court of Appeal

Ryan, Stratton and La Forest, JJ.A.

March 1, 1983.

Summary:

Résumé:

The Appeals Tribunal reduced a real property tax assessment on a salmon angling lease of provincial Crown lands held by J.D. Irving Limited. The Minister appealed.

The New Brunswick Court of Appeal allowed the appeal, set aside the decision of the Tribunal and ordered a new hearing on the primary ground that there was no evidence to support the valuation fixed by the Tribunal.

Real Property Tax - Topic 5066

Valuation - Recreational property - Fishing waters (inland) - Salmon fishing lease - The New Brunswick Court of Appeal stated that the quality of salmon pools is a factor to be taken into account in assessing their value - See paragraph 9.

Real Property Tax - Topic 5510

Valuation - Evidence and proof - Requirement of evidence to support valuation - The New Brunswick Court of Appeal set aside the reduction by the Appeals Tribunal of the Minister's assessment of salmon fishing water on the ground that there was no evidence to support the valuations fixed by the Tribunal - See paragraphs 1 to 11.

Real Property Tax - Topic 7116

Assessment appeals - Provincially or municipally appointed Tribunal or Board - Duty of Board to give reasons - Assessment Act, R.S.N.B. 1973, c. A-14, s. 36 - The New Brunswick Court of Appeal held that the Appeals Tribunal is obliged to give reasons for its decisions - The court stated that without reasons or supporting evidence the decision cannot be rationalized and is likely to be regarded by taxpayers as purely arbitrary - See paragraph 12.

Real Property Tax - Topic 7262

Assessment appeals - Evidence and proof - Right to adduce evidence - The New Brunswick Court of Appeal held that the Appeals Tribunal erroneously refused to permit a taxpayer to call a second expert valuation witness, because the evidence of the witness could have been of assistance to the Tribunal and the taxpayer was permitted to call two expert witnesses without leave - See paragraph 13.

Cases Noticed:

Stoddard v. Minister of Municipal Affairs (1979), 25 N.B.R.(2d) 405; 51 A.P.R. 405, appld. [paras. 9,12].

Miramichi Lumber Co. Ltd. v. Minister of Municipal Affairs (1980), 28 N.B.R.(2d) 426; 63 A.P.R. 426, appld. [para. 9].

Minister of Municipal Affairs v. Corbett (1969), 1 N.B.R.(2d) 82, consd. [para. 12].

Minister of Municipal Affairs v. Roy M. Lawson Ltd. et al. (1983), 41 N.B.R.(2d) 608; 107 A.P.R. 608, consd. [para. 12].

Statutes Noticed:

Assessment Act, R.S.N.B. 1973, c. A-14, sect. 14(8), sect. 15 [para. 7]; sect. 36 [para. 12].

Assessment Act Regulations, sect. 19 [para. 13].

Counsel:

Richard Burns, for the appellant;

A.G. Warwick Gilbert, Q.C., for the respondent.

This case was heard on January 21, 1983, at Fredericton, N.B., before RYAN, STRATTON and La FOREST, JJ.A., of the New Brunswick Court of Appeal.

On March 1, 1983, RYAN, J.A., delivered judgment for the Court of Appeal: