Manitoba Court of Queen’s Bench finds decision of the Tax Appeals Commission is reasonable, dismisses application of the Corporation seeking to overturn the assessment decision of the Commission

17. October 2017 0
The standard of review in matters relating to the Retail Sales Tax Act is not settled and therefore the Dunsmuir framework is used to assess the standard. Administrative law – Decisions reviewed – Minister of Finance – Taxation – Judicial review – Appeals – Standard of review – Reasonableness Larry Penner Enterprises Inc. v. Manitoba ...

The appellant, Catalyst Paper Corporation (the “Mill”), sought to have a decision upholding a municipal taxation bylaw, that it claimed was unreasonable, set aside. The Supreme Court of Canada was asked to pronounce on Courts’ power to review municipal taxation bylaws. The Court dismissed the appeal. Notwithstanding that the Mill paid a grossly disproportionate part of the municipal’s property tax levy while obtaining very little in exchange in terms of services, the Court held that the taxation bylaw fell within the reasonable range of outcomes.

28. February 2012 0
Administrative law – Decisions of administrative tribunals – Municipal councils – By-laws – Municipalities – Taxation – Validity – Judicial review – Compliance with legislation – Standard of review – Reasonableness simpliciter Catalyst Paper Corp. v. North Cowichan (District), [2012] S.C.J. No. 2, 2012 SCC 2, Supreme Court of Canada, January 20, 2012, McLachlin C.J. ...