Does a floating oil tank provide shelter for a moveable property?

New Brunswick, Canada


The following excerpt is from Irving Oil v. SNB (Executive Director of Assessment), 2004 NBQB 141 (CanLII):

Counsel for the Respondent relies on the findings in Minister of Municipal Affairs v. Canaport Ltd. (1976) 1975 CanLII 168 (SCC), 2 S.C.R. 599 to support their position that oil tanks with either fixed or floating roofs do provide shelter for moveable property and are therefore assessable. ISSUE

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