[2011] 2 F.C.R. D-10
Crown
Real Property
Judicial review of decision by Minister of Public Works and Government Services Canada concluding that Minister not having authority under Payments in Lieu of Taxes Act, R.S.C., 1985, c. M-13 to make payment in lieu of real property taxes (PILT) to City of Mississauga in respect of real property taxes not paid to City by former tenants of Greater Toronto Airport Authority (GTAA)—GTAA leasing Lester B. Pearson International Airport from Federal Crown—Tenants, subletting from GTAA (GTAA tenants), defaulting on real property tax payments to City—Whether property formerly occupied by GTAA tenants included in Act, s. 2(1) definition of “federal property”—Act, s. 2(3)(h) not including in definition of federal property real property leased by person, body not a department unless otherwise prescribed—However, Act, s. 3.1 stating that property leased to third parties deemed federal property under certain conditions—Phrase “unless otherwise prescribed” directing reader to look elsewhere for provision saying that property leased to non-Crown third parties included in definition of “federal property”—Payments in Lieu of Taxes Regulations, SOR/81-29 including property leased by designated airport authorities in definition of “federal property”—However, Regulations, s. 3(1)(m)(i) not including non-Crown tenants of airport authorities—GTAA tenants thus not “otherwise prescribed” within meaning of Act, s. 2(3)(h)—Act, s. 3.1 therefore applicable, GTAA tenants’ property deemed to be federal property—PILTs therefore authorized for GTAA tenants—Application allowed.
Mississauga (City) v. Canada (Public Works and Government Services) (T-1416-09, 2011 FC 162, Simpson J., judgment dated February 11, 2011, 31 pp.)