Background:
The Matsuri Foundation of Canada owned Knapp Island, a 31-acre property off Vancouver Island, used for Shinto and Buddhist worship. The Foundation sought a property tax exemption under the Taxation (Rural Area) Act as a “place of public worship.” The Property Assessment Appeal Board denied the exemption, citing that the worship activities were private, not public.

Legal Issues:
The Matsuri Foundation argued that the Board should have granted the exemption based on fairness and equity, comparing Knapp Island to other similar properties in British Columbia that received exemptions. The Foundation challenged the Board’s application of the “public worship” test and its refusal to consider properties outside the local tax jurisdiction as comparators.

Court’s Findings:
The Supreme Court of British Columbia, presided by Justice Marzari, upheld the Board’s decision. The court agreed that the principal use of Knapp Island was for private worship and found no inequity in the denial of the exemption. The court also held that the equity analysis for tax exemptions should be limited to the same taxing jurisdiction and must adhere to statutory criteria, rejecting the broader comparative approach proposed by the Foundation.

Costs/Award:
The court dismissed the Matsuri Foundation's appeal. The document did not specify the total costs awarded, but the appeal was not successful, indicating that no exemption was granted.