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Properly Taxed
Court of Appeal Changes the Law on Tax Relief
On June 20, 2025, the Ontario Court of Appeal released its decision in Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation, in which the test for charities organized for the relief of the poor was clarified. NextGenLaw LLP succeeded in their appeal.
Equity – One Property Can be Enough
The Ontario Court of Appeal denied the Municipal Property Assessment Corporation leave to appeal a decision upholding the Assessment Review Board using one property to find an inequity in taxation.
The Precedent Setting Stamford Kiwanis Case: What It Means For Your Property Tax Exemption Status
A recent historic victory at the Ontario Court of Appeal has fundamentally shifted the landscape of property tax exemptions for non-profit organizations across the province. In Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation, NextGenLaw successfully challenged the restrictive "Endeavour Test," which for decades penalized charities based on their operational structures rather than their impact.
Guide to Property Tax Exemptions for Ontario Charities
Discover how Ontario charities and nonprofits can maximize their budgets by navigating complex property tax relief mechanisms. This comprehensive guide breaks down the Assessment Act exemptions, the landmark Stamford Kiwanis decision, and mandatory municipal tax rebates. Learn the core eligibility criteria and secure the savings your organization deserves.
Consent Settlements Require the Consent of All Parties
NextGenLaw successfully overturned Assessment Review Board consent decisions made without the taxpayer's consent.
Property Tax Exemption for a Community Hub
NextGenLaw LLP recently obtained a property tax exemption for a Community Hub in Cambridge. Read about the issues here.
Is Air Assessable as Land?
Is a block of air that you purchase "land" as defined in the Assessment Act? The Ontario Court of Appeal says yes!
Sometimes the Best Available Evidence Is Not Enough
In our last blog in this series on burden of proof, we explored the issues with allowing MPAC a second chance at proving current value. In this installment, we take a look at whether current value is truly being determined when the Board makes such a determination based on insufficient evidence...
If At First You Don’t Succeed, Try, Try Again!
In this third part of our blog series on burden, we explore the idea of giving MPAC a second chance to prove current value after failing to prove current value on a first attempt.
Why Does MPAC Hold the Burden?
In this installment of Properly Taxed, we will look at why the Legislature placed the burden of proof on MPAC in cases before the Board.