Terracap Investments (Frontier) Inc. v. Discovery Co-operatives Limited, 2022 SKCA 54

Court of Appeal for Saskatchewan Docket: CACV3534 Citation: Terracap Investments (Frontier) Inc. v North Battleford (City) 2022 SKCA 54 Date: 2022-05-04 Between: Terracap Investments (Frontier) Inc. and Discovery Co-operatives Limited (as represented by Altus Group Limited) Appellants (Respondents) And City of North Battleford (as represented by the Saskatchewan Assessment Management Agency) Respondent (Appellant) Before: Jackson, Ryan-Froslie and Tholl JJ.A. Disposition: Appeal allowed Written reasons by: The Honourable Mr.

Justice Tholl In concurrence: The Honourable Madam Justice Jackson The Honourable Madam Justice Ryan-Froslie On appeal from: 2019 SKMB 112 , Regina Appeal heard: March 9, 2022 Counsel: Samuel Edmondson for the Appellants Troy Baril for the Respondent Tholl J.A. [ 1 ] This is the companion case to Western Eagle Lodge Management General Partners Inc. v North Battleford (City) , 2022 SKCA 53 [ Western Eagle ].

While the appeal in this matter relates to different commercial properties in the City of North Battleford than the ones involved in that appeal, the decisions of the North Battleford Board of Revision and the Assessment Appeals Committee of the Saskatchewan Municipal Board rely on the exact same reasoning as the underlying decisions in Western Eagle and do not differ in any material respects. [ 2 ] For the same rationale as is found in Western Eagle , the appeal is allowed.

Terracap Investments (Frontier) Inc. v North Battleford (City) , 2019 SKMB 112 , is set aside and the matter is remitted to the Committee to be addressed in light of the reasons in Western Eagle . [ 3 ] The appellants shall have one set of costs for this appeal, plus one set of costs for the application for leave to appeal, both calculated at one half of the usual amount. These costs are in addition to the full set of costs ordered in Western Eagle . “Tholl J.A.” Tholl J.A. I concur. “Jackson J.A.” Jackson J.A. I concur. “Ryan-Froslie J.A.” Ryan-Froslie J.A.