Majority
The judgment of the Court was delivered orally by
Lamer C.J.
Lamer C.J. ‑‑ The Court is of the view that this appeal be dismissed, substantially for the reasons given by Tallis J.A. of the Saskatchewan Court of Appeal, with costs to the appellants as between solicitor and client payable out of and limited to the interest on the principal of the fund.
The constitutional question is answered as follows:
Question:Does the manner in which moneys are obtained pursuant to s. 224(1.2) and (1.3) of the Income Tax Act [both enacted by S.C. 1987, c. 46, s. 66; s. 224(1.2) amended by S.C. 1990, c. 34, s. 1] constitute an infringement of the jurisdiction of the Legislature of Saskatchewan with respect to the regulation of property and civil rights pursuant to s. 92(13) of the Constitution Act, 1867 , or any other provincial power under that Act, so that the manner in which moneys are obtained or any part of it is ultra vires the Parliament of Canada?
Answer: No.
Judgment accordingly.
Solicitors for the appellants: McDougall, Ready, Regina.
Solicitor for the respondent Her Majesty The Queen in right of Canada as represented by the Minister of National Revenue ‑‑ Taxation: John C. Tait, Ottawa.
Solicitor for the respondent Saskatchewan Workers' Compensation Board: Saskatchewan Workers' Compensation Board, Regina.
Statutes and regulations cited
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Income Tax Act