Northwoodcare Inc. v. Property Valuation Services Corp., (2014) 344 N.S.R.(2d) 328 (SC)

• Judge: Muise, J.
• Court: Supreme Court of Nova Scotia (Canada)
• Case Date: November 26, 2013
• Jurisdiction: Nova Scotia
• Citations: (2014), 344 N.S.R.(2d) 328 (SC);2014 NSSC 167

Northwoodcare v. Prop. Valuation (2014), 344 N.S.R.(2d) 328 (SC);

    1089 A.P.R. 328

MLB headnote and full text

Temp. Cite: [2014] N.S.R.(2d) TBEd. MY.034

Northwoodcare Inc. (applicant) v. Property Valuation Services Corporation, A Body Corporate Created by the Property Valuation Services Corporation Act (Director of Assessment) (respondent)

(Halifax No. 417019; 2014 NSSC 167)

Indexed As: Northwoodcare Inc. v. Property Valuation Services Corp.

Nova Scotia Supreme Court

Muise, J.

May 5, 2014.

Summary:

A property owner, through an agent, appealed its property tax assessment. The agent received a notice confirming the assessment. Section 68A of the Assessment Act provided for the filing of a Notice of Dissatisfaction within 14 days. Due to serious illness in his family and a heavy caseload, the agent's employee filed the Notice two days late. The Assessment Appeal Tribunal ruled that the appeal had been deemed abandoned by the late filing. Within 60 days of receiving the notice confirming the assessment, but more than 60 days after receipt of the original notice of assessment, the owner requested that the Tribunal extend the time for filing under s. 84 of the Act. The Tribunal ruled that it had no jurisdiction to do so. The owner applied for a declaration that the Tribunal had jurisdiction to extend the time period.

The Nova Scotia Supreme Court allowed the application. The Tribunal had jurisdiction under s. 84 "to extend the time to file notices of dissatisfaction and notices of continued appeal, within 60 days from service of notices of amended assessment and notices of confirmation of assessment under ss. 68 and 68A". The court remitted the matter to the Tribunal to determine the request to extend the time period.

Real Property Tax - Topic 41

Interpretation of taxing statute - General - The Nova Scotia Supreme Court discussed the principles to be applied in interpreting a taxation statute such as the Assessment Act - The court stated that "it is appropriate to conduct the statutory interpretation analysis by examining the words in their grammatical and ordinary sense, with emphasis on key words, and assessing the words in the context of the Assessment Act, while considering its object and scheme, as well as legislative intent, under both these headings, bearing in mind the factors enumerated in s. 9 of the Interpretation Act." - See paragraph 18.

Real Property Tax - Topic 7309

Assessment appeals (incl. complaints) - Notice of appeal, application or complaint - Time for service of - Extension of - A property owner, through an agent, appealed its property tax assessment - The agent received a notice confirming the assessment - Section 68A of the Assessment Act provided for the filing of a Notice of Dissatisfaction within 14 days (to continue the appeal) - Due to serious illness in his family and a heavy caseload, the agent's employee filed the Notice two days late - The Assessment Appeal Tribunal ruled that the appeal had been deemed abandoned by the late filing - Within 60 days of receiving the notice confirming the assessment, but more than 60 days after receipt of the original notice of assessment, the owner requested that the Tribunal extend the time for filing under s. 84 of the Act - The Tribunal ruled that it had no jurisdiction to do so - The Nova Scotia Supreme Court held that the Tribunal had jurisdiction under s. 84 "to extend the time to file notices of dissatisfaction and notices of continued appeal, within 60 days from service of notices of amended assessment and notices of confirmation of assessment under ss. 68 and 68A" - Section 84 was available to any person who showed that they were prevented, for the reasons listed, "from appealing from the assessment or from duly prosecuting his appeal " - Serving a notice of dissatisfaction or a notice of continued appeal was a step in the prosecution of the appeal - The court remitted the matter to the Tribunal to determine the request to extend the time period.

Statutes - Topic 522

Interpretation - General principles - Taxing statutes - [See Real Property Tax - Topic 41 ].

Cases Noticed:

Romad Developments Ltd. v. Director of Assessment (N.S.) et al. (2008), 268 N.S.R.(2d) 184; 857 A.P.R. 184; 2008 NSSC 260, refd to. [para. 11].

Bell ExpressVu Limited Partnership v. Rex et al. (2002), 287 N.R. 248; 166 B.C.A.C. 1; 271 W.A.C. 1; 2002 SCC 42, refd to. [para. 13].

Antigonish (County) v. Antigonish (Town) (2006), 241 N.S.R.(2d) 332; 767 A.P.R. 332; 2006 NSCA 29, refd to. [para. 17].

Nova Scotia (Attorney General) v. Emscote Ltd. (2001), 194 N.S.R.(2d) 172; 606 A.P.R. 172; 2001 NSCA 92, refd to. [para. 20].

St. Leon Village Consolidated School District No. 1425 v. Ronceray, 1960 CarswellMan 15 (C.A.), refd to. [para. 38].

St. Peter's Evangelical Lutheran (Ottawa) (Trustees) v. Ottawa (City) et al., [1982] 2 S.C.R. 616; 45 N.R. 271, refd to. [para. 38].

Frankowski v. Canada (Minister of Citizenship and Immigration) (2000), 187 F.T.R. 92 (T.D.), refd to. [para. 42].

Platana v. Saskatoon (City) et al. (2006), 275 Sask.R. 242; 365 W.A.C. 242; 2006 SKCA 10, refd to. [para. 43].

David, Re, 1999 NSUARB 95, refd to. [para. 58].

Ontario v. Canadian Pacific Ltd. (1995), 183 N.R. 325; 82 O.A.C. 243 (S.C.C.), refd to. [para. 85].

Statutes Noticed:

Assessment Act, R.S.N.S. 1989, c. 23, sect. 53, sect. 62, sect. 63(1), sect. 68, sect. 68A, sect. 84 [para. 19].

Authors and Works Noticed:

Sullivan, Ruth, Sullivan and Driedger on the Construction of Statutes (4th Ed. 2002), pp. 87 [para. 33]; 273 [para. 41]; 274 [para. 44]; 278, 279 [para. 43].

Sullivan, Ruth, Sullivan on the Construction of Statutes (5th Ed. 2008), pp. 214 to 217 [para. 73].

Counsel:

Tracy S. Smith, for the applicant;

Robert W. Andrews, for the respondent.

This application was heard on November 26, 2013, at Halifax, N.S., before Muise, J., of the Nova Scotia Supreme Court, who delivered the following judgment on May 5, 2014.