Administrative law — Judicial review — Municipal law — Taxation — Real
property tax — Payments made by Federal Crown in lieu
of real
property tax —
Assessed value of Halifax Citadel — Whether the Federal Court of Appeal erred in holding that the Minister is unconstrained by the assessed value of the property determined by the assessment authority in determining the property value of a federal property for purposes of the PILT Act — Whether the Federal Court of Appeal erred in holding that the Minister acted reasonably in determining the property value of the Halifax Citadel lands (adopting the determination of the Dispute Advisory Panel appointed under the Act), and in particular in valuing the portion of the lands upon which are located improvements which are exempt from payments in lieu of taxes, representing 47 of 49 acres of the site, at $ 10 — Whether the Court should consider the present case as it raises similar issues as Montréal (City) v. Montréal Port Authority 2010 SCC 14, [2010] 1 S.C.R. 427, but from the perspective of assessed value — Payments in Lieu of Taxes Act, R.S.C. 1985, c.
Assessed value of Halifax Citadel — Whether the Federal Court
of Appeal erred in holding that the Minister is unconstrained by the
assessed value of the property determined by the assessment authority in determining the property value of a federal property for purposes of the PILT Act — Whether the Federal Court of Appeal erred in holding that the Minister acted reasonably in determining the property value of the Halifax Citadel lands (adopting the determination of the Dispute Advisory Panel appointed under the Act), and in particular in valuing the portion of the lands upon which are located improvements which are exempt from payments in lieu of taxes, representing 47 of 49 acres of the site, at $ 10 — Whether the Court should consider the present case as it raises similar issues as Montréal (City) v. Montréal Port Authority 2010 SCC 14, [2010] 1 S.C.R. 427, but from the perspective of assessed value — Payments in Lieu of Taxes Act, R.S.C. 1985, c.
assessed value of the
property determined by the assessment authority in determining the
property value of a federal
property for purposes
of the PILT Act — Whether the Federal Court
of Appeal erred in holding that the Minister acted reasonably in determining the
property value of the Halifax Citadel lands (adopting the determination
of the Dispute Advisory Panel appointed
under the Act), and in particular in
valuing the portion
of the lands upon which are located improvements which are exempt from payments in lieu
of taxes, representing 47
of 49 acres
of the site, at $ 10 — Whether the Court should consider the present case as it raises similar issues as Montréal (City) v. Montréal Port Authority 2010 SCC 14, [2010] 1 S.C.R. 427, but from the perspective
of assessed value — Payments in Lieu of Taxes Act, R.S.C. 1985, c.
assessed value — Payments in Lieu
of Taxes Act, R.S.C. 1985, c. M - 13.