What is the law in Canada on equitable treatment in the assessment process?
Newfoundland and Labrador, Canada
The following excerpt is from Fitzpatrick v. Conception Bay South (Town), 2018 NLSC 16 (CanLII):
More than 100 years ago, in Jonas v. Gilbert (1881), 1881 CanLII 36 (SCC), 5 S.C.R. 356, Chief Justice Ritchie laid down the law in Canada concerning the taxpayer's right to equitable treatment in the assessment process. The Chief Justice said (at p. 366): Unless the legislative authority otherwise ordains, everybody having property or doing business in the country is entitled to assume that taxation shall be fair and equal and that no one class of individuals, or one species of property, shall be unequally or unduly assessed.
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