Westown Plaza Ltd. v. Steinberg's Ltd.

Westown Plaza Ltd. v. Steinberg's Ltd.

Fixtures installed by the lessee, until removed, are part of the realty and the municipal levy based on the assessment of the land (including buildings and fixtures) constitutes real property taxes; the lease language is unambiguous and does not obligate the lessee to pay a portion of municipal real property taxes attributable to fixtures, so appeal dismissed.

Citation
[1967] SCR 510
Parties
Appellant/lessor: Westown Plaza Limited; Respondent/lessee: Steinberg's Limited
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
26 June 1967
Procedural Posture
Lease Dispute Taxation Allocation / Appeal to Supreme Court of Canada From Court of Appeal for Ontario
Outcome
Appeal dismissed with costs
Legal Topics
Fixtures, Assessment, Real Property Taxes, Lease Interpretation
Source Language
English
Landlord and Tenant Property Law Tax Law Commercial Law Fixtures Assessment Real Property Taxes Lease Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Westown Plaza Limited

Appellant/lessor

Steinberg's Limited

Respondent/lessee

Procedural Posture

Lease Dispute Taxation Allocation / Appeal to Supreme Court of Canada From Court of Appeal for Ontario

Legal Issues

  1. 1 Whether lessee is liable to pay portion of municipal taxes attributable to trade fixtures installed in demised premises
  2. 2 Proper construction of lease terms "real property taxes" and "demised premises"
  3. 3 Effect of statutory definition of real property on tax liability

Ratio Decidendi

Fixtures installed by the lessee, until removed, are part of the realty and the municipal levy based on the assessment of the land (including buildings and fixtures) constitutes real property taxes; the lease language is unambiguous and does not obligate the lessee to pay a portion of municipal real property taxes attributable to fixtures, so appeal dismissed.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed with costs