Does the Municipal Business Tax Board (MGB) have any jurisdiction to appeal the 2004 business tax assessment for the subject parking facilities?
Alberta, Canada
The following excerpt is from Calgary (City) v. Alberta (Municipal Government Board), 2010 ABQB 719 (CanLII):
The MGB distinguished its decision in Altus v. Calgary (City of), MGB 016/06, affirming the 2004 business tax assessment of BTC for the subject parking facilities, on the basis that there was insufficient evidence to support the appeal in that case.
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