Minister of Municipal Affairs (N.B.) v. M.M.S. Ltd., (1968) 1 N.B.R.(2d) 167 (CA)

JudgeBRIDGES, C.J.N.B., concurs with Hughes, J.A.
CourtCourt of Appeal (New Brunswick)
Case DateDecember 27, 1968
JurisdictionNew Brunswick
Citations(1968), 1 N.B.R.(2d) 167 (CA)

N.B. v. M.M.S. Ltd. (1968), 1 N.B.R.(2d) 167 (CA);

    1 R.N.-B.(2e) 167

MLB headnote and full text

Sommaire et texte intégral

The Minister of Municipal Affairs v. M.M.S. Limited

Indexed As: Minister of Municipal Affairs (N.B.) v. M.M.S. Ltd.

Répertorié: Minister of Municipal Affairs (N.B.) v. M.M.S. Ltd.

New Brunswick Court of Appeal

Bridges, C.J.N.B., Ritchie and Hughes, JJ.A.,

December 27, 1968.

Summary:

Résumé:

The New Brunswick Court of Appeal affirmed decision of Appeals Tribunal and dismissed appeal where Appeals Tribunal reduced business assessment from $31,700 to $29,200 for the proportionate assessed value of that portion of a hotel occupied by the manager and his family as a residence.

The New Brunswick Court of Appeal held that the onus was on the Minister to show that the apartment or residence was used or occupied for business purposes and that the onus was not discharged merely by showing that the apartment was occupied by the manager.

Real Property Tax - Topic 5506

Valuation - Evidence and proof - Burden of proof - Taxation - Assessment of realty - Onus of proof - Burden pursuant to Section 31 of the Assessment Act (New Brunswick Court of Appeal).

Statutes Noticed:

Assessment Act, Acts of New Brunswick 1965-66, c. 110, sect. 31.

Counsel:

H.W. Hickman, Q.C., for the appellant;

Edward Bell, for the respondent.

The following opinions were filed:

Hughes, J.A. - see paragraphs 1-6;

Ritchie, J.A. - see paragraphs 7-15.

BRIDGES, C.J.N.B., concurs with Hughes, J.A.

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