Law360 Canada (January 12, 2021, 7:23 AM EST) -- Appeal by the strata corporation from a decision declaring that strata fees and special levies based on unit entitlement levied against the respondent by the appellant constituted significantly unfair action under s. 164 of the Strata Property Act and ordering apportionment of the fees and special levies on a different basis. The building contained a hotel, some commercial properties and an underground parkade. The respondent owned the parkade lots. Before the development was complete, the parkade lots had a unit entitlement of 29.82 per cent of the total unit entitlement. The respondent purchased the parkade lots in 1999. From 1999 until 2006, the expenses allocated to the parkade lots were approximately five to six per cent of the total operating costs. In December 2006, the strata council put forward a single operating budget for 2007 that allocated common expenses based on unit entitlement which resulted in a proposed allocation of 29.82 per cent of the total expenses to the parkade lots. In 2011, it was agreed that the parkade lots would pay 18 per cent of all operating expenses and special levies related to common property. In 2015, Retirement Concepts purchased the majority interest in the hotel lots. Within months there were significant special levies to be divided based on unit entitlement, and Retirement Concepts used its majority to pass a budget for 2016 which allocated the operating expenses on the same basis....