Court Decision on Assessing Permanent Trailers
On January 14, 2008, the Court of Appeal for Ontario released its decision regarding the assessability of trailers. The Court held that the trailers affixed to the land with some degree of permanency are assessable in the name of the landowner.
With respect to whether the tax was a direct or indirect tax, the Court ruled that it is a direct tax. The Court referred to the expanded definition of land in the Assessment Act, noting that it includes items not owned by the owner of the freehold. The fact that the tax, which is imposed on the owner of the freehold, may be recouped from a third party does not change the nature of the tax and does not make it indirect.
The property owner does have the right to appeal this decision to the Supreme Court of Canada and must do so within 60 days. At this time, we have no indication of the owner’s intention.
For more information:
Assessment Procedure for Permanent Trailers
www.mpac.ca/pages_english/procedures/procedure_for_permanent_trailers.asp
Link to Ontario Court Decision
www.ontariocourts.on.ca/decisions/2008/january/2008ONCA0017.pdf
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