Hyperlawhypertext legal database Caisse populaire de Charlesbourg v. Beauport (City) [1994] 3 SCR 833

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Caisse populaire de Charlesbourg v. Beauport (City)

[1994] 3 SCR 833 Court SCC Decision date 1994-12-07 Docket 23753 English

PartiesCity of Beauport Appellant·Caisse populaire de Charlesbourg Respondent

Judges Lamer, Antonio; La Forest, Gérard V.; L'Heureux-Dubé, Claire; Sopinka, John; Gonthier, Charles Doherty; McLachlin, Beverley; Iacobucci, Frank

Decision 6–1 Majority (6) · Gonthier J. (1)

On appeal from Quebec

Subjects Municipal law

Contents

Majority

English version of the judgment of the Court delivered orally by

Gonthier J.

Gonthier J. ‑‑ For the reasons given by the trial judge, we are all of the view that the action is without foundation. There is no contradiction or incompatibility between s. 13 of the appellant's Charter and s. 486 of the Cities and Towns Act. These are distinct taxation powers which co-exist. The one granted by s. 13 is not subject according to its very wording to the requirement of taxation by annual by-law provided for in s. 486. Only the tax rate is annual.
Accordingly the appeal is allowed and the judgment of the Superior Court restored. The action is dismissed with costs throughout in favour of the appellant.
Judgment accordingly.
Solicitors for the appellant: Langlois Robert, Montreal.
Solicitors for the respondent: Hickson Martin Blanchard, Sillery.

Statutes and regulations cited