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ARTICLE · 14 NOVEMBER 2016

Deference For Assessment Review Boards

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The standard of review of a composite assessment review board's decision to increase a property tax assessment is reasonableness, the Supreme Court of Canada recently held...

CanadaTax
Kelsey Meyer
Kelsey Meyer
Russell Kruger
Russell Kruger
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Supreme Court Of Canada Upholds Reasonableness As Standard Of Review

The standard of review of a composite assessment review board's decision to increase a property tax assessment is reasonableness, the Supreme Court of Canada recently held in Edmonton (City) v Edmonton East (Capilano) Shopping Centres Ltd, 2016 SCC 47 [Capilano]. The Court stated that the standard of review from a decision of an administrative tribunal related to that tribunal's enabling statute is presumed to be reasonableness. The presumption had not been rebutted in this case, even though the appeal arose from a statutory right of appeal with a leave requirement. Applying this standard, the Court also determined that the Board's decision to increase the property assessment was reasonable.

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