Minister of Municipal Affairs (N.B.) v. Young Women's Christian Association of Moncton, (1969) 1 N.B.R.(2d) 432 (CA)

• Judge: Ritchie, Limerick and Hughes, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: April 11, 1969
• Jurisdiction: New Brunswick
• Citations: (1969), 1 N.B.R.(2d) 432 (CA)

N.B. v. YWCA (1969), 1 N.B.R.(2d) 432 (CA);

    1 R.N.-B.(2e) 432

MLB headnote and full text

Sommaire et texte intégral

The Minister of Municipal Affairs v. The Young Women's Christian Association of Moncton

Indexed As: Minister of Municipal Affairs (N.B.) v. Young Women's Christian Association of Moncton

Répertorié: Minister of Municipal Affairs (N.B.) v. Young Women's Christian Association of Moncton

New Brunswick Court of Appeal

Ritchie, Limerick and Hughes, JJ.A.

April 11, 1969.

Summary:

Résumé:

See the Minister of Municipal Affairs v. Saint John Y's Men's Property Co. Ltd. 1 N.B.R.(2d) 411.

Appeal from a decision of Appeals Tribunal which granted the Respondent company an exemption from taxation as a charitable organization pursuant to Section 4(1)(d)(ii) of the Assessment Act.

Real Property Tax - Topic 502

Assessment - General - Meaning of "assessment" - Taxation - Assessment of realty (New Brunswick Court of Appeal).

Real Property Tax - Topic 6053

Exemptions - Charitable purposes - Charity and charitable activities defined - Taxation - Assessment of realty - Whether taxpayer is exempt as a charitable organization carrying on charitable activities pursuant to section 4(1)(d)(ii) of the Assessment Act (New Brunswick Court of Appeal).

Real Property Tax - Topic 7105

Assessment appeals - Provincially or municipally appointed tribunal or board - Administrative law - Statutory power to decide appeal - Whether Assessment Act confers upon a taxpayer a right of appeal to the appeals tribunal from a refusal of the minister to grant an exemption from taxation (New Brunswick Court of Appeal).

Counsel:

Eric B. Appleby, for the Minister of Municipal Affairs;

George B. Cooper, for the respondent.

LIMERICK, J.A. concurs with RITCHIE, J.A.