Tag : property tax case law Ontario

A 2025 Ontario Court of Appeal decision fundamentally changed the interpretation of property tax exemptions for Ontario non-profits and charities. Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation, 2025 ONCA 450 ("Stamford Kiwanis"), clarifies the eligibility criteria for property tax exemptions under s. 3(1)12(iii) of the Assessment Act related to “relief of the poor". NextGenLaw's lawyers represented Stamford in this precedent-setting case. 

Our lawyers at NextGenLaw successfully challenged the restrictive "Endeavour Test," which for decades penalized charities based on their operational structures rather than their impact.