What is considered to be sufficiently important to merit grating leave?

The Applicants submit that an issue is considered to be sufficiently important to merit grating leave if it is important for jurisprudential purposes: Omega2 Corporation v. Edmonton (City), 2005 ABCA 449. It argues that the question is of sufficient import for two reasons: first that the question of tax liability is important to the administration of the business tax scheme in the City of Calgary and second, that the question of whether a local board properly addresses precedent is important to the consistency and predictability of the administrative system.