Art
Vancouver real estate: Audain Art Museum loses appeal for tax exemption of $914000 Yaletown condo – The Georgia Straight
A $914,000 Vancouver condo used by employees of the Audain Art Museum is not exempt from taxation.
A B.C. Property Assessment Appeal Board reached this conclusion in a case involving a Yaletown apartment.
The Audain Art Museum is located in Whistler, and houses the collection of arts patron and property developer Michael Audain.
The Vancouver condo provides accommodation for museum staff when they are in the city.
The museum argued before the board that the two-bedroom and two-bath condo should be exempt from taxation by virtue of the Vancouver Charter.
The charter exempts from tax real property that is in “actual occupation by the incorporated charitable institution and is wholly in use for charitable purposes”.
In a decision and order, Kimberly Jakeman ruled that the museum’s use of the 787-square-foot Yaletown condo is “beyond the scope” of the organization’s stated charitable purposes.
These purposes involve the establishment of an art museum in Whistler, and to support the Audain Art Museum Foundation.
Jakeman related that the museum argued that its “purpose of purchasing a condo in Vancouver was to extend and build the Appellant’s presence in the prominent cultural hub of Vancouver”.
The charity claimed that while the museum is in Whistler, it “serves not only the local Sea to Sky residents and international travelers, but also Vancouverites and the people of British Columbia”.
It asserted that a presence in Vancouver is necessary to “cultivate connections with artists, sponsors, collectors and cultural partners”.
Jakeman also related that based on the museum’s evidence, the uses of the condo include “overnight stays in transit to other destinations like Paris, for example, or to attend meetings in Vancouver”.
“I find, however, that there is nothing in the stated charitable purposes which would allow me to conclude that owning and maintaining the Property in City of Vancouver is necessarily ancillary to further the charitable purpose,” Jakeman said.
The provincial assessor for the Vancouver Sea to Sky region argued that if a property is used by a charitable organization because it makes operational or business sense, it does not qualify for a tax exemption.
The assessor cited a case in Winnipeg in which a hospital claimed exemption for two apartments it acquired to house employees.
The low-cost housing served as an incentive for staff to join or remain with the Winnipeg General Hospital.
Jakeman recalled that a court of appeal in Manitoba referred to legislation similar in wording to the Vancouver Charter, and “found that the residence did not meet the test for an exemption”.
“It was an inducement to bring staff in, which was seen to be in keeping with a business purpose, but not a charitable use considering the charitable purpose of the hospital,” Jakeman wrote.
The same reasoning applies with the Audain Art Museum’s appeal.
“Holding the Property may make good business sense and can further the operation of the Appellant but it does not fall within the stated purpose of establishing, maintaining and building a collection of art in a museum in Whistler,” Jakeman wrote.
Jakeman also noted that the museum’s evidence that having the condo allows it to support the Audain Art Museum Foundation by attending meetings in Vancouver is “not necessarily ancillary to the stated purpose” of the charity.
“The Appellant can no doubt attend the meetings and support the Foundation without the Property,” Jakeman noted.
The condo is on the 23rd floor of the Bentley, a condo development by Polygon Homes.
Audain founded and chairs Polygon Homes.
According to the real-estate digital platform BC Condos and Homes, the 24-storey Bentley condo development features 146 units. The property was built in 2005.
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The Courtauld Gallery at Somerset House has reopened its doors to the public after a fire swept through the historic building in central London. While the gallery has resumed operations, the rest of the iconic site remains closed “until further notice.”
On Saturday, approximately 125 firefighters were called to the scene to battle the blaze, which sent smoke billowing across the city. Fortunately, the fire occurred in a part of the building not housing valuable artworks, and no injuries were reported. Authorities are still investigating the cause of the fire.
Despite the disruption, art lovers queued outside the gallery before it reopened at 10:00 BST on Sunday. One visitor expressed his relief, saying, “I was sad to see the fire, but I’m relieved the art is safe.”
The Clark family, visiting London from Washington state, USA, had a unique perspective on the incident. While sightseeing on the London Eye, they watched as firefighters tackled the flames. Paul Clark, accompanied by his wife Jiorgia and their four children, shared their concern for the safety of the artwork inside Somerset House. “It was sad to see,” Mr. Clark told the BBC. As a fan of Vincent Van Gogh, he was particularly relieved to learn that the painter’s famous Self-Portrait with Bandaged Ear had not been affected by the fire.
Blaze in the West Wing
The fire broke out around midday on Saturday in the west wing of Somerset House, a section of the building primarily used for offices and storage. Jonathan Reekie, director of Somerset House Trust, assured the public that “no valuable artefacts or artworks” were located in that part of the building. By Sunday, fire engines were still stationed outside as investigations into the fire’s origin continued.
About Somerset House
Located on the Strand in central London, Somerset House is a prominent arts venue with a rich history dating back to the Georgian era. Built on the site of a former Tudor palace, the complex is known for its iconic courtyard and is home to the Courtauld Gallery. The gallery houses a prestigious collection from the Samuel Courtauld Trust, showcasing masterpieces from the Middle Ages to the 20th century. Among the notable works are pieces by impressionist legends such as Edouard Manet, Claude Monet, Paul Cézanne, and Vincent Van Gogh.
Somerset House regularly hosts cultural exhibitions and public events, including its popular winter ice skating sessions in the courtyard. However, for now, the venue remains partially closed as authorities ensure the safety of the site following the fire.
Art lovers and the Somerset House community can take solace in knowing that the invaluable collection remains unharmed, and the Courtauld Gallery continues to welcome visitors, offering a reprieve amid the disruption.
Sudbury’s annual art and music festival is marking a significant milestone this year, celebrating its long-standing impact on the local cultural scene. The festival, which has grown from a small community event to a major celebration of creativity, brings together artists, musicians, and visitors from across the region for a weekend of vibrant performances and exhibitions.
The event features a diverse range of activities, from live music performances to art installations, workshops, and interactive exhibits that highlight both emerging and established talent. This year’s milestone celebration will also honor the festival’s history by showcasing some of the artists and performers who have contributed to its success over the years.
Organizers are excited to see how the festival has evolved, becoming a cornerstone of Sudbury’s cultural landscape. “This festival is a celebration of creativity, community, and the incredible talent we have here in Sudbury,” said one of the event’s coordinators. “It’s amazing to see how it has grown and the impact it continues to have on the arts community.”
With this year’s milestone celebration, the festival promises to be bigger and better than ever, with a full lineup of exciting events, workshops, and performances that will inspire and engage attendees of all ages.
The festival’s milestone is not just a reflection of its past success but a celebration of the continued vibrancy of Sudbury’s arts scene.
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