How have the courts interpreted the terms of a rental agreement where the rent is subject to additional taxes?

Alberta, Canada


The following excerpt is from Hudson's Bay (Hudson's Bay Company Ltd.) v. Calgary (City), 1980 ABCA 217 (CanLII):

In Finch v. Gilray 16 O.A.R. 484 MacIennan J.A. said at p. 495: "It cannot fairly be said that, by the express terms of the agreement, the taxes were to be paid as so much additional rent. The parties no doubt could have agreed to that, but I think it is not proved that they did so in this case …"

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