York County Quality Foods Ltd. v. Regional Assessment Commissioner, Region No. 15 et al., (1990) 45 O.A.C. 303 (DC)

• Judge: O'Leary, Southey and O'Brien, JJ.
• Court: Ontario Court of Justice General Division (Canada)
• Case Date: November 13, 1990
• Jurisdiction: Ontario
• Citations: (1990), 45 O.A.C. 303 (DC)

York Quality Foods v. Assess. Commr. (1990), 45 O.A.C. 303 (DC)

MLB headnote and full text

York County Quality Foods Ltd. (appellant) v. Regional Assessment Commissioner, Region Number 15 and Transport Canada (respondents)

(1039/87)

Indexed As: York County Quality Foods Ltd. v. Regional Assessment Commissioner, Region No. 15 et al.

Ontario Court of Justice

General Division

Divisional Court

O'Leary, Southey and O'Brien, JJ.

November 16, 1990.

Summary:

York County Quality Foods appealed the assessment for the 1986 taxation year of certain properties leased by it from Transport Canada at Terminal 1 of the Lester B. Pearson International Airport.

The Ontario Municipal Board dismissed the appeal. York appealed under s. 95 of the Municipal Board Act.

The Ontario Divisional Court allowed the appeal and referred the matter back to the Board for reassessment in accordance with these reasons for judgment.

Real Property Tax - Topic 561

Assessment - Apportionment of - General - The Ontario Municipal Board considered an assessment appeal respecting premises leased by York at Terminal 1 of the Toronto International Airport - The Ontario Divisional Court held that the assessor (and the Board, which accepted his method) erred in failing to carry out the assessment according to s. 13(3) of the Assessment Act (respecting apportionment) - See paragraphs 4 to 6.

Real Property Tax - Topic 5309

Valuation - Valuation principles - Uniformity - Similar assessments/values for similar properties - The Ontario Municipal Board considered an assessment appeal respecting premises leased by York at Terminal 1 of the Toronto International Airport - The Ontario Divisional Court held that the Board erred in law by failing to consider evidence of the subject premises in relation to similar real property in the vicinity, namely, similar space rented by the same tenant in Terminal 2 at the same airport - See paragraphs 4, 7 to 9.

Statutes Noticed:

Assessment Act, R.S.O. 1980, c. 31, sect. 13(3) [paras. 4-6]; sect. 47 [para. 1]; sect. 65(1) [paras. 7, 9].

Counsel:

Richard Storrey, for the appellant;

C.G. Schulze, Q.C., for the respondent, Regional Assessment Commissioner, Region Number 15.

This appeal was heard before O'Leary, Southey and O'Brien, JJ., of the Ontario Divisional Court on November 13, 1990. The decision of the Divisional Court was delivered by Southey, J., and released on November 16, 1990.