Supreme Court

Decision Information

Yellowknife (City) v Yellowknife Inn Ltd.

Court Supreme Court
Date 2000-02-23
Neutral citation 2000 NWTSC 14
File numbers CV 07999
Judge(s) Foisy
Location Yellowknife
Cases and statutes considered Statutes considered:
Property Assessment and Taxation Act, RSNWT 1988, c. P-10, s. 2(c)
Property Assessment and Taxation Act, RSNWT 1988, c. P-10, s. 11(b)
Property Assessment and Taxation Act, RSNWT 1988, c. P-10, s. 45(2)(g)
Property Assessment and Taxation Act, RSNWT 1988, c. P-10, s. 66(1)(b)
Property Assessment and Taxation Act, RSNWT 1988, c. P-10, s. 69(2)
Property Assessment Regulations R.R.N.W.T., 1990 c. P-7, Regulation 10(4)
Decision information:

Summary: Tribunal held that sprinklers, air conditioner units, elevators and food and liquor processing equipment in the Yellowknife Inn should be assessed and depreciated at a different rate than the hotel building. City of Yellowknife alleged Tribunal erred in holding that these installed pieces were not improvements as per Alberta Assessment Manual and argued that they should be assessed and depreciated at same rate as the building. Manual not in evidence at Tribunal hearing or before Supreme Court. Court found it could not take judicial notice of manual and that it was only a guide. Assessor had discretion to determine assessment outside the guide. Not having evidence of other assessments of similar improvements before Tribunal did not automatically result in error. Court found Tribunal did not err in law
Decision: Appeal dismissed
Appeal: The Tribunal erred in holding that certain pieces of equipment installed within the hotel do not constitute improvements within the definition of the Act
Subjects: Taxation - Powers of taxation - Municipal taxation

Decision Content

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