Supreme Court

Decision Information

Canada Tungsten Mining Corporation Limited v Department of Municipal and Community Affairs

Court Supreme Court
Date 1993-06-04
Other citations [1993] NWTR 242
File numbers CV 04447
Judge(s) de Weerdt
Location Yellowknife
Cases and statutes considered Cases considered:
Hadden v. R., [1983] 3 W.W.R. 661
Homestead Land Holdings Ltd. v. Assessment Commissioner, Region 5 (1986), 30 D.L.R. (4th) 641 (Ont. Div. Ct.)
R. v. Drybones, [1970] S.C.R. 282
Singh v. Sudbury (City) ( 1975 ), 8 O.R. ( 2d ) 377 (Dist. Ct.)

Statutes considered:
Canadian Bills of Rights, R.S.C. 1985, s. 1(a)
Canadian Bills of Rights, R.S.C. 1985, s. 1(b)
Canadian Bills of Rights, R.S.C. 1985, s. 2
Canadian Bills of Rights, R.S.C. 1985, s. 5(2)
Interpretation Act, R.S.N.W.T. 1988, c. I-8, s. 10
Judicature Act, R.S.N.W.T. 1988, c. J-1, s. 22
Judicature Act, R.S.N.W.T. 1988, c. J-1, s. 27
Northwest Territories Act, R.S.C. 1985, c. N-27, s. 16
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 1
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 2
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 5
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 6
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 7
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 11
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 13(d)
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 16
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 18
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 69
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 69(2)
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 70(1)
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 70(3)
Decision information:

Abstract: Appeal against a decision of the Assessment Appeal Tribunal under the Property Assessment and Taxation Act - Applicant contends that the Tribunal made an error of law by misinterpreting and misapplying the Act.
Decision: Appeal allowed - Tribunal incorrectly classified improvements on land as falling within the same classification as the land upon which the improvements lie - This constitutes an appealable error of law on the face of the record therefore that portion of the Tribunal's decision is set aside.
Subjects: Taxation - Real property tax - Assessment - Method of assessment

Decision Content

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