Northwest Territories (Commissioner) v. Pine Point Mines Ltd., (1982) 42 A.R. 200 (NWTCA)

JudgeKerans, Belzil and Stevenson, JJ.A.
CourtCourt of Appeal (Northwest Territories)
Case DateNovember 30, 1982
JurisdictionNorthwest Territories
Citations(1982), 42 A.R. 200 (NWTCA)

NWT Commr. v. Pine Point Mines (1982), 42 A.R. 200 (NWTCA)

MLB headnote and full text

Commissioner of the Northwest Territories v. Pine Point Mines Ltd.

(Appeal No. 396)

Indexed As: Northwest Territories (Commissioner) v. Pine Point Mines Ltd.

Northwest Territories Court of Appeal

Kerans, Belzil and Stevenson, JJ.A.

November 30, 1982.

Summary:

The Commissioner of the Northwest Territories applied for a declaration to determine whether a dragline owned by a mining company was an "improvement" within the meaning of s. 2(e) of the Taxation Ordinance, R.O.N.W.T. 1974, c. T-1. The Northwest Territories Supreme Court declared that the dragline was an "improvement" and liable to assessment and taxation - see 31 A.R. 248. The mining company appealed to the Northwest Territories Court of Appeal.

The Northwest Territories Court of Appeal allowed the appeal and declared that the dragline was not an "improvement" for purposes of s. 2(e) of the Taxation Ordinance.

Real Property Tax - Topic 1561

Property liable to assessment - Real property, improvement defined - Whether a dragline was a improvement - A mining company used a dragline to remove the overburden at an open pit mine - The Northwest Territories Court of Appeal held that the dragline was not an "improvement" and was not assessable because the dragline was not used to produce ore from the ground (see paragraph 14).

Words and Phrases

Improvement - The Northwest Territories Court of Appeal discussed the meaning of the word "improvement" as found in s. 2(e) of the Northwest Territories Taxation Ordinance.

Statutes Noticed:

Taxation Ordinance, R.O.N.W.T. 1974, c. T-1, sect. 2(3) [para. 9].

Counsel:

J.Z. Vertes, for the appellant;

J.G. Gilmour, for the respondent.

This appeal was heard by KERANS, BELZIL and STEVENSON, JJ.A., of the Northwest Territories Court of Appeal.

The judgment of the Northwest Territories Court of Appeal was delivered by BELZIL, J.A., at Yellowknife, N.W.T. on November 30, 1982.

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