Simon's Megalomaniacal Legal Resources

Ontario Tax - Assessment Act - Purpose

. Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation

In Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation (Ont CA, 2025) the Ontario Court of Appeal allowed an interested appeal involving municipal tax and reconsidering stare decisis precedent.

Here the court plainly states the purpose of the Assessment Act:

[55] The general purpose of the Act is evident from s. 3. All real property in Ontario is liable to assessment and taxation. This component of the Act clearly reflects a purpose of raising funds to cover government expenditures. Section 3(1) goes on to delineate exceptions to that objective. This includes subsection 12 which is in issue on this appeal and is entitled “Charitable Institutions”. Under s. 3(1)12(iii), (a) the land must be “owned, used and occupied by” a “charitable, non-profit philanthropic corporation”, (b) the corporation must be “organized for the relief of the poor”, and (c) the corporation must in part be supported by “public funds”.