ALBERTA LAW REPORTS Fifth Series Reports of Selected Cases from the Courts of Alberta and Appeals VOLUME 53 (Cited 53 Alta. L.R. (5th)) SELECTION EDITOR Walter J. Watson, B.A., LL.B. ASSOCIATE EDITORS E. Mirth, Q.C. E.H. Molstad, Q.C. A.D. Nielsen, B.A., LL.B., Q.C. CARSWELL EDITORIAL STAFF Cheryl L. McPherson, B.A.(HON.) Director, Primary Content Operations Audrey Wineberg, B.A.(HON.), LL.B. Product Development Manager Jennifer Weinberger, B.A.(HON.), J.D. Supervisor, Legal Writing Sharon Yale, LL.B., M.A. Supervisor, Legal Writing Melissa Dubien Content Editor ALBERTA LAW REPORTS is published 18 times per year. Subscription Alberta Law Reports est publi´e 18 fois par ann´ee. L’abonnement est de rate $379.00 per bound volume including parts. Indexed: Carswell’s Index to 379 $ par volume reli´e incluant les fascicules. Indexation: Index a` la docu- Canadian Legal Literature. mentation juridique au Canada de Carswell. 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ISSN 0703-3117 ISBN 978-0-7798-1838-9 Printed in Canada by Thomson Reuters CARSWELL, A DIVISION OF THOMSON REUTERS CANADA LIMITED One Corporate Plaza Customer Relations 2075 Kennedy Road Toronto 1-416-609-3800 Toronto, Ontario Elsewhere in Canada/U.S. 1-800-387-5164 M1T 3V4 Fax 1-416-298-5082 www.carswell.com E-mail www.carswell.com/email BTC Properties II Ltd. v. Calgary (City) 223 [Indexed as: BTC Properties II Ltd. v. Calgary (City)] The City of Calgary (Appellant / Applicant) and The Municipal Government Board and BTC Properties II Ltd. also known as “BCT Properties II Ltd.” (Respondent / Respondent) Alberta Court of Appeal Docket: Calgary Appeal 1101-0036-AC 2012 ABCA 13 Ronald Berger, Clifton O’Brien, Patricia Rowbotham JJ.A. Heard: November 8, 2011 Judgment: January 16, 2012 Municipal law –––– Municipal tax assessment — Valuation — Uniformity, equity and equality — Miscellaneous –––– Prior to 2003, it was not city’s prac- tice to assess business tax on parking space or parking facilities associated with office buildings and rented to tenants of those buildings — Practice changed as result of Municipal Government Board’s (MGB) decision in which various park- ing operators challenged 2002 business tax assessments relating to numerous parking facilities operated by them — One basis for challenge was that assess- ments were inequitable — MGB found systemic inequity and as result city be- gan assessing both parking operators and owners/landlords of office building parking facilities for 2003 business tax — BTC and numerous other operators and owners/landlords appealed 2003 assessments, and like assessments for 2004, 2005 and 2006 taxation years to Calgary Assessment Review Board — On further appeal to MGB, BTC’s 2004 assessments were affirmed because of lack of evidence to contrary — MGB granted BTC’s 2005 and 2006 appeals, after BTC provided more evidence, finding that BTC did not operate parking business in parking facilities — City brought unsuccessful application for judi- cial review — City appealed — Appeal dismissed — Reviewing judge correctly selected and applied standards of review to each issue — MGB’s reasons were within range of possible outcomes which were defensible both on facts and law — MGB was reasonable in finding that BTC was not operating business in parking facilities, and it was not necessary to consider paramount occupancy principle. Municipal law –––– Municipal tax assessment — Valuation — Particular property — Miscellaneous –––– Prior to 2003, it was not city’s practice to as- sess business tax on parking space or parking facilities associated with office buildings and rented to tenants of those buildings — Practice changed as result of Municipal Government Board’s (MGB) decision in which various parking operators challenged 2002 business tax assessments relating to numerous park- ing facilities operated by them — One basis for challenge was that assessments were inequitable — MGB found systemic inequity and as result city began as- 224 ALBERTA LAW REPORTS 53 Alta. L.R. (5th) sessing both parking operators and owners/landlords of office building parking facilities for 2003 business tax — BTC and numerous other operators and own- ers/landlords appealed 2003 assessments, and like assessments for 2004, 2005 and 2006 taxation years to Calgary Assessment Review Board — On further ap- peal to MGB, BTC’s 2004 assessments were affirmed because of lack of evi- dence to contrary — MGB granted BTC’s 2005 and 2006 appeals, after BTC provided more evidence, finding that BTC did not operate parking business in parking facilities — City brought unsuccessful application for judicial review — City appealed — Appeal dismissed — Reviewing judge correctly selected and applied standards of review to each issue — MGB’s reasons were within range of possible outcomes which were defensible both on facts and law — MGB was reasonable in finding that BTC was not operating business in parking facilities, and it was not necessary to consider paramount occupancy principle.