What is the case law on assessment of railway premises in London?

Ontario, Canada


The following excerpt is from Arsandco Investments Limited v. Municipal Property Assessment Corporation, 2007 CanLII 4308 (ON SC):

The Westminster v. Southern Railway Company case referred to by Laidlaw J.A. above concerned the assessment of premises in Victoria Station in London that were leased or licensed to a bank, offices, stores, shops, tobacco and confectionery kiosks, and the like. It was held that the tenants or licensees had such exclusive occupation of their premises that they were entitled to separate assessment rather than being assessed as part of the railway. A number of the premises under the lease or licensed, such as a bank, were required to observe the by-laws and regulations as to the management of the station and the requirements of the station manger for the management of the station business and traffic. They also required permission from the station to have access during portions of the night.

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