Legal Blog

Grasping Interest

It is also not unusual for us to review a court case and wonder: “What was the fuss all about? The outcome of this case was a foregone conclusion.” Of course, it only looked that way because of the findings of fact made by the trial judge. On the other hand, some cases have nothing to do with findings of fact; the facts were never in dispute.

In Re 1037618 Ontario Inc. v. Thunder Bay (1999),  45 O.R. (3d) 161 (C.A.), the municipality claimed that a taxpayer should have to pay interest on realty taxes that were found, after an assessment appeal, not to have been payable. Get it! The taxes were ultimately not payable but the municipality wanted the taxpayer to pay interest on them anyway.

Not surprisingly, the trial judge and a majority of the appeal panel told the municipality to go away. Shame on you. Surprisingly, Mr. Justice Borins bought the municipality’s argument. Fortunately, he was out-numbered.