British Columbia v. 1184369 B.C. Ltd., 2024 BCCA 380

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Summaries

Summary Under

the taxpayer was required to disprove the Minister’s assumption as to a property’s FMV (based on its property assessment value)

The taxpayer (“118”) purchased a bakery business and two properties through a share purchase agreement. A condition precedent to the agreement...

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Summary Under

BC courts generally do not accept municipal assessed value as evidence of FMV

The Crown pleadings in the appeal of the taxpayer (“118”) of a property tax assessment stated an assumption as to the property’s FMV (which...

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