In a decision rendered on February 4, 2025, the Québec Court of Appeal granted the appeal of Les Jardins de Vérone s.e.c. and reinstated the initial ruling of the Tribunal administratif du Québec (TAQ), overturning the judgments of the Court of Québec and Superior Court.
The dispute concerned the classification of a property owned by Les Jardins de Vérone s.e.c., listed in the City of Québec’s property assessment roll under the designation “serviced vacant land”. While the Québec Court upheld this classification, the Court of Appeal ruled that the presence of a building under construction on the property meant it should no longer be considered serviced vacant land under the Municipal Taxation Act, thus ruling in favor of Les Jardins de Vérone s.e.c.
This decision could have significant implications for property assessment and municipal taxation of real estate projects under development.
Stein Monast is proud to have represented Les Jardins de Vérone s.e.c. in this case, with a team consisting of Richard Laflamme, David Ferland, and Cassandra Iorio.
📄 Read the full ruling (French only)