McMurray Bowling Ltd. v. Fort McMurray (New Town) and Assessment Appeal Board (Alta.), (1979) 20 A.R. 556 (QB)

• Judge: Moshansky, J.
• Court: Court of Queen's Bench of Alberta (Canada)
• Case Date: October 26, 1979
• Citations: (1979), 20 A.R. 556 (QB)

McMurray Bowling v. Fort McMurray (1979), 20 A.R. 556 (QB)

MLB headnote and full text

McMurray Bowling Ltd. v. New Town of Fort McMurray and Alberta Assessment Appeal Board

Indexed As: McMurray Bowling Ltd. v. Fort McMurray (New Town) and Assessment Appeal Board (Alta.)

Alberta Court of Queen's Bench

Judicial District of Edmonton

Moshansky, J.

October 26, 1979.

Summary:

This headnote contains no summary.

Real Property Tax - Topic 1686

Persons and property liable to assessment - Leaseholds - Where owner exempt from assessment - A business leased Crown land, which was exempt from taxation, for the purposes of its business - The Alberta Court of Queen's Bench held that the business was properly taxed on its leasehold interest as if it owned the freehold and not only a leasehold interest pursuant to s. 3(2) of the Municipal Taxation Act, R.S.A. 1970, c. 251.

Cases Noticed:

Smith v. Rural Municipality of Vermilion Hills (1916), 30 D.L.R. 83, dist. [para. 8].

City of Montreal v. Attorney General of Canada and Attorney General of Quebec (1922), 70 D.L.R. 248, appld. [para. 9].

Re Town of Cochrane and Cowan (1921), 64 D.L.R. 209, appld. [para. 9].

Provincial Municipal Assessor v. Rural Municipality of Harrison, [1971] 3 W.W.R. 735, folld. [para. 10].

Vancouver v. Attorney General of Canada et al., [1944] 1 D.L.R. 497, refd to. [para. 10].

Statutes Noticed:

Municipal Taxation Act, R.S.A. 1970, c. 251, sect. 2(18), sect. 3 [para. 5].

Counsel:

A. Germain, for the applicant;

L. Burgess, for the New Town of Fort McMurray;

W.J. Nugent, for the Alberta Assessment Appeal Board.

This case was heard before MOSHANSKY, J., of the Alberta Court of Queen's Bench, Judicial District of Edmonton, who delivered the following judgment on October 26, 1979: