Case information
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36403
City of Edmonton v. Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.)
(Alberta) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2017-07-04 | Appeal closed | |
| 2016-11-07 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2016-11-07 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2016-11-04 |
Judgment on the appeal rendered, CJ Abe Cro Mo Ka Wa Ga Côt Br, The appeal from the judgment of the Court of Appeal of Alberta (Edmonton), Number 1303-0283-AC, 2015 ABCA 85, dated February 27, 2015, heard on March 23, 2016, is allowed. The decision of the Court of Appeal is set aside and the decision of the Assessment Review Board for the City of Edmonton is reinstated. Costs are awarded to the City of Edmonton in this Court and in the courts below, payable by Edmonton East (Capilano) Shopping Centres Limited only. No costs are awarded to or against the Assessment Review Board for the City of Edmonton. McLachlin C.J. and Moldaver, Côté and Brown JJ. are dissenting. Allowed, with costs |
|
| 2016-04-11 | Transcript received, (114 pages) | |
| 2016-03-29 | Correspondence received from, Cameron Ashmore dated 2016-03-29 (e-mail). Re: Reasons for the decision (2016 ABCA 81) were released on 2016-03-24 | City of Edmonton |
| 2016-03-23 | Judgment reserved OR rendered with reasons to follow | |
| 2016-03-23 | Intervener's condensed book, Submitted in Court (14 copies) | British Columbia Assessment Authority |
| 2016-03-23 | Intervener's condensed book, Submitted in Court (14 copies) | Assessment Review Board for the City of Edmonton |
| 2016-03-23 | Respondent's condensed book, Submitted in Court (14 copies) | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-03-23 | Appellant's condensed book, Submitted in Court (14 copies) | City of Edmonton |
| 2016-03-23 |
Hearing of the appeal, 2016-03-23, CJ Abe Cro Mo Ka Wa Ga Côt Br Judgment reserved |
|
| 2016-03-18 | Notice of appearance, Bruce Hallsor and Colin Simkus will be present at the hearing. | British Columbia Assessment Authority |
| 2016-03-17 |
Order by, Côt, FURTHER TO THE ORDER dated September 3, 2015, allowing the Assessment Review Board for the City of Edmonton to participate in the appeal as an intervener; FURTHER TO THE ORDER dated February 24, 2016, granting leave to intervene to the Attorney General of British Columbia and the British Columbia Assessment Authority; IT IS HEREBY FURTHER ORDERED THAT: The interveners, the Assessment Review Board for the City of Edmonton and the British Columbia Assessment Authority, are each granted permission to present oral argument not exceeding ten (10) minutes at the hearing of the appeal. Allowed |
|
| 2016-03-16 | Intervener's book of authorities, Completed on: 2016-03-16 | Attorney General of British Columbia |
| 2016-03-16 | Intervener's factum, Completed on: 2016-03-16 | Attorney General of British Columbia |
| 2016-03-16 | Notice of change of counsel, Katherine Webber replaces Sarah Bevan as counsel | Attorney General of British Columbia |
| 2016-03-15 | Intervener's book of authorities, Completed on: 2016-03-15 | British Columbia Assessment Authority |
| 2016-03-15 | Intervener's factum, Completed on: 2016-03-15 | British Columbia Assessment Authority |
| 2016-03-10 | Notice of appearance, Katherine Hurlburt will be present at the hearing. | Assessment Review Board for the City of Edmonton |
| 2016-03-10 | Correspondence received from, 4 reserved seats requested | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-03-10 | Notice of appearance, Gilbert Ludwig, Guy Régimbald, Brian Dell and James Laucraft will be present at the hearing. | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-03-02 | Appeal perfected for hearing | |
| 2016-02-29 | Certificate of counsel (attesting to record) | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-29 | Respondent's book of authorities, Completed on: 2016-02-29 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-29 | Respondent's record, Completed on: 2016-02-29 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-29 | Respondent's factum, Completed on: 2016-02-29 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-24 | Correspondence received from, 4 reserved seats requested | City of Edmonton |
| 2016-02-24 | Notice of appearance, Cameron Ashmore and Tanya Boutin will be present at the hearing. | City of Edmonton |
| 2016-02-24 | Order on motion for leave to intervene, by Justice Cromwell | |
| 2016-02-24 |
Decision on the motion for leave to intervene, Cro, UPON APPLICATIONS by the Attorney General of British Columbia, the British Columbia Assessment Authority, the Regional Municipality of Wood Buffalo and the Canadian Association of Petroleum Producers for leave to intervene in the above appeal; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motions for leave to intervene by the Attorney General of British Columbia and the British Columbia Assessment Authority are granted and the said two (2) interveners shall each be entitled to serve and file a factum not to exceed ten (10) pages in length in this appeal on or before March 16, 2016. The motions for leave to intervene by the Regional Municipality of Wood Buffalo and the Canadian Association of Petroleum Producers are dismissed. The request by the British Columbia Assessment Authority to present oral argument is deferred to a date following receipt and consideration of the written arguments of the parties and the interveners. The interveners are not entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and respondent any additional disbursements occasioned to the appellant and respondent by their intervention. Allowed in part |
|
| 2016-02-24 | Submission of motion for leave to intervene, Cro | |
| 2016-02-23 | Intervener's book of authorities, Completed on: 2016-02-23 | Assessment Review Board for the City of Edmonton |
| 2016-02-23 | Intervener's factum, Completed on: 2016-02-23 | Assessment Review Board for the City of Edmonton |
| 2016-02-18 | Reply to the motion for leave to intervene, Completed on: 2016-02-18 | Regional Municipality of Wood Buffalo |
| 2016-02-11 | Response to the motion for leave to intervene, Response to Wood Buffalo, Completed on: 2016-02-11 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-11 | Response to the motion for leave to intervene, Response to CAPP, Completed on: 2016-02-11, (Printed version filed on 2016-02-11) | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-02-01 | Motion for leave to intervene, Completed on: 2016-02-01, (Electronic version filed on 2016-02-01) | Canadian Association of Petroleum Producers |
| 2016-02-01 | Motion for leave to intervene, (Book Form), (2 volumes), Completed on: 2016-02-01 | Regional Municipality of Wood Buffalo |
| 2016-01-29 | Response to the motion for leave to intervene, Response to AG of BC, Completed on: 2016-01-29 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-01-26 | Reply to the motion for leave to intervene, (Letter Form), Completed on: 2016-01-26, (Electronic version filed on 2016-01-26) | British Columbia Assessment Authority |
| 2016-01-22 | Response to the motion for leave to intervene, (Book Form), Completed on: 2016-01-22, (Electronic version filed on 2016-01-22) | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2016-01-19 | Motion for leave to intervene, (Book Form), Completed on: 2016-01-19, (Electronic version due on 2016-01-26) | Attorney General of British Columbia |
| 2016-01-12 | Motion for leave to intervene, (Book Form), Completed on: 2016-01-12 | British Columbia Assessment Authority |
| 2015-12-16 | Certificate of counsel (attesting to record) | City of Edmonton |
| 2015-12-16 | Appellant's book of authorities, (2 volumes), Completed on: 2015-12-16 | City of Edmonton |
| 2015-12-16 | Appellant's record, (2 volumes), Completed on: 2015-12-16 | City of Edmonton |
| 2015-12-16 | Appellant's factum, Completed on: 2015-12-16 | City of Edmonton |
| 2015-11-27 | Notice of hearing sent to parties | |
| 2015-11-26 |
Appeal hearing scheduled, 2016-03-23 Judgment reserved |
|
| 2015-10-27 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2015-09-24 | Notice of appeal, Completed on: 2015-09-24 | City of Edmonton |
| 2015-09-04 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2015-09-04 | Judgment on leave sent to the parties | |
| 2015-09-03 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal of Alberta (Edmonton), Number 1303-0283-AC, 2015 ABCA 85, dated February 27, 2015, is granted with costs in the cause. The Assessment Review Board for the City of Edmonton may participate in the appeal as an intervener and may present arguments limited to the issue of its jurisdiction. Granted, with costs in the cause |
|
| 2015-07-20 | All materials on application for leave submitted to the Judges, Ro Cro Mo | |
| 2015-05-27 | Notice of name | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2015-05-27 | Certificate (on limitations to public access) | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2015-05-27 | Respondent's response on the application for leave to appeal, Service on City of Edmonton to Come - rec'd May 28, 2015, Completed on: 2015-05-28 | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2015-05-21 | Certificate (on limitations to public access) | Assessment Review Board for the City of Edmonton |
| 2015-05-21 | Respondent's response on the application for leave to appeal, Completed on: 2015-05-21 | Assessment Review Board for the City of Edmonton |
| 2015-05-04 | Correspondence received from, Agent for the following parties will be: Mr. J. Beedell - Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) and Ms. Lynne Watt for Assessment Review Board for the City of Edmonton. | Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) |
| 2015-04-28 | Letter acknowledging receipt of a complete application for leave to appeal but without formal Court of Appeal order, FILE OPENED APRIL 28, 2015 | |
| 2015-04-27 | Book of authorities, (Book Form) | City of Edmonton |
| 2015-04-27 | Certificate (on limitations to public access) | City of Edmonton |
| 2015-04-27 | Application for leave to appeal, (Book Form), final CA order filed May 12, 2015, Completed on: 2015-04-27, (Electronic version filed on 2015-04-29) | City of Edmonton |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| City of Edmonton | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.) | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Attorney General of British Columbia | Intervener | Active |
| Assessment Review Board for the City of Edmonton | Intervener | Active |
| British Columbia Assessment Authority | Intervener | Active |
Counsel
Party: City of Edmonton
Counsel
Tanya Boutin
9th Floor, Chancery Hall
3 Sir Winston Churchill Square
Edmonton, Alberta
T5J 2C3
Telephone: (780) 496-7200
FAX: (780) 496-7267
Email: cameron.ashmore@edmonton.ca
Agent
Ecojustice Clinic, University of Ottawa
1 Stewart Street, Suite 216
Ottawa, Ontario
K1N 7M9
Telephone: (613) 562-5800 Ext: 3378
FAX: (613) 562-5319
Email: smcansh@ecojustice.ca
Party: Edmonton East (Capilano) Shopping Centres Limited (as represented by AEC International Inc.)
Counsel
Brian K. Dell
James B. Laycraft, Q.C.
333 - 11th Avenue S.W.
Suite 1601
Calgary, Alberta
T2R 1L9
Telephone: (403) 290-1601
FAX: (403) 290-0828
Email: gillud@wilcraft.com
Agent
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com
Party: Assessment Review Board for the City of Edmonton
Counsel
1700, 10235 - 101 Street
Edmonton, Alberta
T5J 3G1
Telephone: (780) 970-6279
FAX: (780) 420-6277
Agent
160 Elgin Street
Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-8695
FAX: (613) 788-3509
Email: lynne.watt@gowlingwlg.com
Party: British Columbia Assessment Authority
Counsel
Colin G. Simkus
8th Floor
1070 Douglas Street
Victoria, British Columbia
V8W 2S8
Telephone: (250) 388-5421
FAX: (250) 388-4294
Email: hallsor@crease.com
Agent
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: Attorney General of British Columbia
Counsel
1001 Douglas Street
Vancouver, British Columbia
V8W 2C3
Telephone: (250) 356-6185
FAX: (250) 356-9154
Email: katie.webber@gov.bc.ca
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Summary
Keywords
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Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Administrative law - Appeals - Standard of review - Composite Assessment Review Board - Jurisdiction - Appeal of shopping centre tax assessment - City assessor requesting assessment of centre be increased based on different categorization of centre - Board accepting assessor’s argument in part - Assessment increasing by approximately $9.5 million - Lower courts finding City assessor cannot effectively mount a cross-complaint and seek an increase in assessment at this stage - Whether a statutory appeal provision rebuts presumption of reasonableness when a tribunal is interpreting its home statute or a closely related statute - In determining whether legislative intent rebuts presumption of reasonableness, how should statutory appeal clause and other factors be considered - Whether Review Board had jurisdiction to decide that underlying policies of fairness and equity allow it to increase a property assessment at request of municipality - Municipal Government Act, R.S.A. 2000, c. M-26.
The respondent shopping centre was assessed for tax purposes at $31,328,500. It brought a complaint against the assessment to the Assessment Review Board for the City of Edmonton (“Review Board”). A new city assessor took responsibility for the file and disagreed with the categorization of the mall and applied to the Review Board proceeding to have the assessment increased.
The Review Board accepted the assessor’s argument in part and increased the assessment to $40,795,500. The shopping centre sought leave to appeal this decision and it was granted. The Court of Queen’s Bench allowed the appeal and remitted it back to the Review Board. The Court of Appeal dismissed the appeal.
Lower court rulings
Court of Queen’s Bench of Alberta
1103 13687
Application for leave to appeal from decision of Assessment Review Board, granted.
Court of Queen’s Bench of Alberta
1103 13687
Appeal allowed; decision of Assessment Review Board cancelled and matter remitted to a new panel of Review Board for a hearing de novo.
Court of Appeal of Alberta (Edmonton)
1303-0283-AC, 2015 ABCA 85
Appeal dismissed.
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
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