Rarotonga, 2010

Simon's Megalomaniacal Legal Resources

(Ontario/Canada)

ADMINISTRATIVE LAW | SPPA / Fairness (Administrative)
SMALL CLAIMS / CIVIL LITIGATION / CIVIL APPEALS / JUDICIAL REVIEW / Practice Directives / Civil Portals

Home / About / Democracy, Law and Duty / Something Big / Testimonials / Conditions of Use

Civil and Administrative
Litigation Opinions
for Self-Reppers

Simon's Favourite Charity -
Little Friends Lefkada (Greece)
Cat and Dog Rescue


TOPICS


Ontario Tax - Assessment Act - Municipal Property Assessment Corporation (MPAC)

. County of Lambton Community Development Corporation v Municipal Property Assessment Corporation et al.

In County of Lambton Community Development Corporation v Municipal Property Assessment Corporation et al. (Div Court, 2023) the Divisional Court sets out some basics of Ontario property taxation:
[8] The Municipal Property Assessment Corporation (“MPAC”) is responsible for assessing and classifying all properties in Ontario, including the Research Park, in compliance with the Assessment Act. The Corporation of the City of Sarnia (“Sarnia”) is a municipal corporation located in the County of Lambton. The Research Park is located in Sarnia. Sarnia took no position on the application or on this appeal.

[9] Pursuant to s. 3(1) of the Assessment Act, all real property in Ontario is liable to assessment and taxation, subject to a list of 29 specified exemptions. Section 3(1)(9) of the Assessment Act also provides for an exemption from municipal property tax for “... land owned by a municipality, including an upper-tier municipality, a public commission or a local board as defined in the Municipal Affairs Act.”

CC0

The author has waived all copyright and related or neighboring rights to this Isthatlegal.ca webpage.




Last modified: 07-06-23
By: admin