Brown v. Canada Biscuit Co. Ltd.

The Halifax Harbour Commissioners, who occupy the Crown property of Halifax Harbour for the exercise of their powers under Geo. V (1927, Dom.), c. 58, are not assessable for business tax as an " oocupier " within s. 357 (1) of the Halifax City Charter (1931). The relation of the Commissioners to the Crown in respect of their occupation of the harbour property is of such a character as to constitute that occupation an occupation " for the Crown " in the sense of the principle stated in The Queen v. McCann, L.R. 3 Q.B. at 145-6, and as elucidated in its application in other cases. (Coomber v. Justices of Berks, 9 App. Cas. and other cases, cited. Fox v. Government of Newfoundland, [18981 A.C. 667, and Metropolitan Meat Industry Board v. Sheedy, [1927] A.C. 899, distinguished, in view of the constitution, duties and powers of the bodies there in question). Provincial legislation to tax the Commissioners as occupier of the harbour property would be ultra vires; and the general taxing words of the City Charter should be read as excluding such a tax.

APPEAL by the City of Halifax from the judgment of the Supreme Court of Nova Scotia en banc (1) holding in effect that the Halifax Harbour Commissioners (respondents) occupy the Halifax Harbour property as agents of the Crown and are exempt from the business tax (for which they were assessed) imposed by The City Charter (1931) of the City of Halifax. Certain questions were submitted in a case stated by the Court of Tax Appeals of the City of Halifax, under s. 406 of the City Charter, for the Judge of the Supreme Court of Nova Scotia presiding in Chambers at Halifax, and were referred by Hall J. to the Supreme Court en banc.

The stated case sets out (inter alia) as follows: The Halifax Harbour Commissioners is a body corporate incorporated by c. 58 of the Statutes of Canada, 1927. It *PSNT:-Duff, CJ., and Rinfret, Cannon, Crocket and Hughes, JJ.