Quebec Superior Court Rules Equipment 'Attached' to Real Estate To Be Included in Tax Assessments

Since 2012, the city of Montreal has been engaged in a legal battle with Locoshop Angus as to whether pieces of equipment installed by tenants can be considered attached to a property for municipal property tax assessment purposes. In the most recent twist, the Superior Court of Quebec ruled in favour of the plaintiff, the city. Montreal’s desire to include pieces of equipment installed by tenants as part of property tax assessments is simple: The city wants to generate more tax revenue.