Assessment Commissioner (Stouffville) v. Mennonite Home Association

Assessment Commissioner (Stouffville) v. Mennonite Home Association

Majority: The specific exemptions in s.4(12) do not form a single genus so ejusdem generis is inapplicable; the Mennonite Home met the statutory criteria—incorporated philanthropic non‑profit, land owned and used for institutional purposes, and supported in part by public funds (provincial capital grant and welfare payments on behalf of residents)—and because "poor" is a relative concept the home is sufficiently similar to an institution organized for the relief of the poor to qualify for the statutory tax exemption.

Citation
[1973] SCR 189
Parties
Appellant / Plaintiff: Assessment Commissioner (Stouffville); Respondent / Defendant: The Mennonite Home Association of York County; Respondent / Defendant: The Corporation of the Village of Stouffville
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
18 October 1972
Procedural Posture
Taxation Property Assessment / Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario
Outcome
Appeal dismissed (majority). Judson and Laskin JJ. dissenting.
Legal Topics
Tax Exemption, Charitable Institutions, Ejusdem Generis, Public Funds, Relief of the Poor
Source Language
English
Taxation Property Law Charity Law Statutory Interpretation Tax Exemption Charitable Institutions Ejusdem Generis Public Funds +1 more

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Parties

Assessment Commissioner (Stouffville)

Appellant / Plaintiff

The Mennonite Home Association of York County

Respondent / Defendant

The Corporation of the Village of Stouffville

Respondent / Defendant

Procedural Posture

Taxation Property Assessment / Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario

Legal Issues

  1. 1 Whether a home for the aged qualifies as an "incorporated charitable institution organized for the relief of the poor" under s.4(12) of The Assessment Act
  2. 2 Whether the ejusdem generis rule applies to the list in s.4(12)
  3. 3 Whether the institution was "supported in part at least by public funds"

Ratio Decidendi

Majority: The specific exemptions in s.4(12) do not form a single genus so ejusdem generis is inapplicable; the Mennonite Home met the statutory criteria—incorporated philanthropic non‑profit, land owned and used for institutional purposes, and supported in part by public funds (provincial capital grant and welfare payments on behalf of residents)—and because "poor" is a relative concept the home is sufficiently similar to an institution organized for the relief of the poor to qualify for the statutory tax exemption.

Court Disposition

Appeal dismissed (majority). Judson and Laskin JJ. dissenting.

Orders

  • Appeal dismissed with costs