Kerlloy Investments Ltd. v. Mississauga (City), (1991) 52 O.A.C. 296 (DC)

• Judge: Caswell, J.
• Court: Superior Court of Justice of Ontario (Canada)
• Case Date: August 28, 1991
• Jurisdiction: Ontario
• Citations: (1991), 52 O.A.C. 296 (DC)

Kerlloy Inv. Ltd. v. Mississauga (1991), 52 O.A.C. 296 (DC)

MLB headnote and full text

In The Matter of an appeal from the Ontario Municipal Board;

And In The Matter of Section 47 of the Assessment Act, R.S.O. 1980, c. 31, as amended;

And In The Matter of Section 95 of the Ontario Municipal Board Act, R.S.O. 1980, c. 347, as amended;

And In The Matter of an appeal to the Ontario Municipal Board by Kerlloy Investments Ltd. concerning:

Roll Number: 21 05 150 080 090 06 0000

Municipal Address: Tenth Line E/S City of Mississauga

Taxation Year: Commencing on January 1, 1989

The Regional Assessment Commissioner Region No. 15 (applicant) v. Kerlloy Investments Ltd. and the Corporation of the City of Mississauga (respondents)

(File No. M5738/91)

The Corporation of the City of Mississauga (applicant) v. Kerlloy Investments Ltd. and

the Regional Assessment Commissioner, Region No. 15 (respondents)

(File No. V49/91)

Indexed As: Kerlloy Investments Ltd. v. Mississauga (City)

Ontario Divisional Court

Caswell, J.

August 28, 1991.

Summary:

Kerlloy's land was assessed on the basis that it had ceased to be used for farming purposes. Kerlloy appealed.

The Ontario Municipal Board allowed the appeal and held that the land had not ceased to be used for farming purposes. The munic­ipality applied for leave to appeal.

The Ontario Divisional Court dismissed the application because the issue did not involve a question of law.

Administrative Law - Topic 6127

Judicial review - Statutory appeal - Leave to appeal - Question of law - Kerlloy's land was assessed on the basis that it had ceased to be used for farming purposes - On appeal the Ontario Municipal Board held that the land had not ceased to be used for farming purposes - The munici­pality applied for leave to appeal - The Ontario Divisional Court dismissed the application because there was no question of law involved.

Courts - Topic 7502

Provincial courts - Ontario Divisional Court - Jurisdiction, questions of law - [See Administrative Law - Topic 6127 ].

Cases Noticed:

Brennan v. Ontario (Minister of Municipal Affairs) (1987), 59 O.R.(2d) 526 (Div. Ct.), refd to. [para. 4].

Martin v. Toronto (City) (1987), 36 M.P.L.R. 141, refd to. [para. 4].

Mod-Aire Homes Ltd. v. Bradford (Town) (1990), 72 O.R.(2d) 683, refd to. [para. 4].

Toronto (City) v. Torgan Developments (1990), 36 O.A.C. 318, refd to. [para. 4].

Toronto Transit Commission v. Toronto (City) (1990), 42 O.A.C. 24, refd to. [para. 4].

Walker and the Township of Uxbridge et al., Re (1980), 31 O.R.(2d) 269 (H.C.), refd to. [para. 14].

N.H.D. Developments Ltd. v. Regional Assessment Commissioner, Region 11 (1981), 12 O.M.B.R. 332, refd to. [para. 15].

Tisdale Township v. Hollinger Consoli­dated Gold Mines Ltd., [1933] 3 D.L.R. 15, [1933] S.C.R. 321, refd to. [para. 16].

Statutes Noticed:

Assessment Act, R.S.O. 1980, c. 31, sect. 18 [para. 8]; sect. 33 [para. 9].

Ontario Municipal Board Act, R.S.O. 1980, c. 347, sect. 95 [para. 2].

Counsel:

Christian Schulze, for the Regional As­sess­ment Commissioner, Region No. 15;

Philip Sanford, for the Corporation of the City of Mississauga;

Gerald Swinkin, for Kerlloy Investments Ltd.

This application was heard by Caswell, J., of the Ontario Divisional Court. The deci­sion of Caswell, J., was released on August 28, 1991.