Young Life v. Assessor, 2005 BCSC 1079

• Judge: Arnold-Bailey, J.
• Court: Supreme Court of British Columbia (Canada)
• Case Date: July 19, 2005
• Jurisdiction: British Columbia
• Citations: 2005 BCSC 1079;[2005] B.C.T.C. 1079 (SC)

Young Life v. Assessor, [2005] B.C.T.C. 1079 (SC)

MLB headnote and full text

Temp. Cite: [2005] B.C.T.C. TBEd. AU.021

In The Matter Of the Assessment Act R.S.B.C. 1996, Chapter 20, Section 64 and Amendments thereto

And In The Matter Of an appeal to the Property Assessment Appeal Board of British Columbia

Young Life (appellant) v. Assessor of Area #08 - North Shore/Squamish Valley (respondent)

(L050530; 2005 BCSC 1079)

Indexed As: Young Life v. Assessor of Area No. 08 - North Shore/Squamish Valley

British Columbia Supreme Court

Vancouver

Arnold-Bailey, J.

July 19, 2005 and October 18, 2005.

Summary:

This headnote contains no summary.

Real Property Tax - Topic 6053

Exemptions - Charitable purposes - Charity or charitable activities - See paragraphs 75 to 98.

Real Property Tax - Topic 6152

Exemptions - Church or religious purposes - Place of public worship - See paragraphs 51 to 74.

Real Property Tax - Topic 7164

Assessment appeals - Applications or appeals to the courts - Jurisdiction or nature of appeal - See paragraphs 36 to 50.

Cases Noticed:

Assessor of Area No. 27 - Peace River v. Burlington Resources Canada Ltd. (2005), 209 B.C.A.C. 59; 345 W.A.C. 59; 2005 BCCA 72, refd to. [para. 10].

Assessor of Area No. 26 - Prince George v. Cal Investments Ltd., [1993] B.C.J. No. 93 (S.C.), refd to. [para. 45].

Gemex Developments Corp. v. Assessor of Area No. 12 - Coquitlam (1998), 112 B.C.A.C. 176; 182 W.A.C. 176; 62 B.C.L.R.(3d) 354 (C.A.), refd to. [para. 45].

Currie v. Inland Revenue Commissioner, [1921] 2 K.B. 332 (C.A.), refd to. [para. 46].

Delsom Estates Ltd. v. Assessor of Area No. 11 - Richmond/Delta, [2000] B.C.T.C. 1050 (S.C.), refd to. [para. 47].

Manufacturers Life Insurance Co. v. Assessor of Area No. 09 - Vancouver, [1996] B.C.T.C. Uned. F09 (S.C.), refd to. [para. 48].

SCI Canada Ltd. v. Assessor of Area 09 - Vancouver, [1995] B.C.T.C. Uned. 952 (S.C.), affd. (1996), 84 B.C.A.C. 136; 137 W.A.C. 136 (C.A.), refd to. [para. 49].

Broxtowe Borough Council v. Birch and others, [1983] 1 All E.R. 641 (C.A.), refd to. [para. 54].

R. v. Registrar General, [1970] 3 All E.R. 886 (C.A.), refd to. [para. 68].

Vancouver Island v. Victoria (City), [1920] 3 W.W.R. 493 (B.C.C.A.), refd to. [para. 72].

Williams Lake (City) v. Assessor of Area No. 24 - Cariboo (2002), 170 B.C.A.C. 33; 279 W.A.C. 33; 2002 BCCA 352, refd to. [para. 82].

Pemsel v. Commissioners for Special Purposes of Income Tax, [1891] A.C. 531 (H.L.), refd to. [para. 83].

Towle Estate v. Minister of National Revenue, [1967] S.C.R. 133, refd to. [para. 83].

Guaranty Trust Co. of Canada v. Minister of National Revenue - see Towle Estate v. Minister of National Revenue.

MacKay Estate, Re, [1947] 1 D.L.R. 477 (B.C.C.A.), revd. [1948] S.C.R. 500, refd to. [para. 83].

Piers Island Association v. Area Assessor for Saanich and the Islands, [1977] B.C.J. No. 796 (C.A.), refd to. [para. 84].

Statutes Noticed:

Assessment Act, R.S.B.C. 1996, c. 20, sect. 64(1) [para. 14].

Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, sect. 15(1)(d), sect. 15(1)(d.1), sect. 15(1)(q) [para. 16].

Counsel:

J.D. Fraser, for the appellant, Young Life;

G.P. Holeksa, for the respondent, Assessor of Area No. 08.

This appeal was heard on May 18-20, 2005, before Arnold-Bailey, J., of the British Columbia Supreme Court, who delivered the following decision on July 19, 2005 and corrigendum to reasons on September 23, 2005.

Please note: The following judgment has not been edited.