Law360 Canada ( August 29, 2025, 10:29 AM EDT) -- Appeal by Canada Life Assurance Company (Canada Life) against the decision (Committee Decision) made by the Assessment Appeals Committee of the Saskatchewan Municipal Board (Committee). In its decision, the Committee dismissed an appeal from a determination made by the Regina Board of Revision (Board) in which the Board found the City’s Assessor did not err in terms of the assessment, and that Canada Life was not entitled to further document production from the Assessor. The Committee found no merit in any of Canada Life’s arguments and upheld the Board Decision. Canada Life asserted the Committee made various legal errors in upholding the Board Decision. The first two issues on which leave was granted related to the overarching question of whether the Committee erred in affirming the Board’s approach to the duty of fairness and the production of documents. Canada Life argued that this Court’s recent decision in Southland Mall Inc. v. Regina (City) (Southland) demonstrated how the Committee erred in affirming the Boards’s finding that the Assessor’s disclosure was adequate and that no further production should be ordered. The City disagreed with Canada Life’s argument, asserting it was inconsistent with the Cities Act (Act) and this Court’s decision in Southland. According to the City, the provisions of the Act respecting information collection, preparation of assessments, and the yearly right of appeal did not lend themselves to what it called an overly broad right to information....