Place of refuge meant refuge where people live

EXEMPTIONS

Place of refuge meant refuge where people live

Applicant sought exemption from municipal taxation on grounds that property was house of refuge. Applicant’s purpose was to provide rehabilitation programs and to operate residential accommodation for people who suffered brain injury. Applicant was funded by Ministry of Health and Long Term Care. Ministry reimbursed applicant for property taxes. Respondent claimed top floor of property used for housing clients was house of refuge and should be exempt from taxation. Respondent argued remainder of property used for rehabilitation and other services was not house and was not house of refuge. Application was dismissed. Place of refuge meant refuge where people live. Declaration was to issue that applicant’s exemption for taxation be granted in respect of fourth floor of property and any refund be paid in accordance with law.

Community Head Injury Resource Service of Toronto v. Municipal Property Assessment Corp. (Apr. 16, 2012, Ont. S.C.J., O’Neil J., File No. CV-08-00368286) 216 A.C.W.S. (3d) 283 (7 pp.).