| Citation: |
Halifax Regional Municipality v. Canada (Public Works and Government Services), 2009 FC 670, [2009] 4 F.C.R. D-2 |
T-215-08 |
Crown
Real property
Judicial review of decision of Minister of Public Works and Government Services Canada accepting Payment in Lieu of Taxes Dispute Advisory Panel recommendation in respect of assessment value of certain property at Halifax Citadel for purposes of federal payments in lieu of taxes under Payment in Lieu of Taxes Act, R.S.C., 1985, c. M-13—Scope of Minister’s decision in determining property value—Act, s. 2(1) defining property value as value that, in opinion of Minister, would be attributable by assessment authority to federal property—Minister’s discretion circumscribed by reasonableness of assessment authority’s determination—Panel embarking on inquiry as to what it would do in respect of valuations rather than engaging in inquiry as to unreasonableness of assessment—As Panel’s reasons those of Minister, Minister’s decision suffering from same infirmity—As to reasonableness of Panel’s decision, Panel’s reasoning, conclusion not justified, transparent, intelligible—Application allowed.
Halifax Regional Municipality v. Canada (Public Works and Government Services) (T-215-08, 2009 FC 670, Phelan J., judgment dated June 26, 2009, 21 pp.)