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17910

Air Canada v. Her Majesty the Queen in Right of British Columbia, et al.

(British Columbia) (Civil) (By Leave)

Docket

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

List of proceedings
Date Proceeding Filed By
(if applicable)
1991-03-08 Record returned to the Registrar of the Court of Appeal, (Vancouver,BC)
1990-11-07 Appeal closed
1990-03-08 Formal judgment sent to the registrar of the court of appeal and all parties, (Vancouver,BC)
1990-03-07 Copy of formal judgment being prepared, Burke-Robertson (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Beament, Green, York & Manton (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Noël, Décary (Hull,QC)
1990-03-07 Copy of formal judgment being prepared, Soloway, Wright, Houston (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Gowling, Strathy & Henderson (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, James M. Mabbutt, Dept. of Justice (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Scott & Aylen (Ottawa,ON)
1989-12-19 Copy of formal judgment being prepared, James M. Mabbutt (Ott., Ont.)
1989-12-19 Copy of formal judgment being prepared, Scott & Aylen (Ott., Ont.)
1989-12-19 Formal judgment sent to the registrar of the court of appeal and all parties, of Vanc., B.C.
1989-12-19 Copy of formal judgment being prepared, Burke-Robertson (Ott., Ont.)
1989-12-19 Copy of formal judgment being prepared, Beament, Green (Ott., Ont.)
1989-12-19 Copy of formal judgment being prepared, Noel, Décary (Hull, QC)
1989-12-19 Copy of formal judgment being prepared, Soloway, Wright (Ott., Ont.)
1989-12-19 Copy of formal judgment being prepared, Gowling, Strathy (Ott., Ont.)
1989-11-06 Judgment on the appeal rendered, CJ La W LaF L'HD
Allowed, costs against the respondent
1989-11-06 Hearing of the appeal, 1989-11-06, CJ La W LaF L'HD
1989-11-02 Service, (affidavit) of resp. factum on the re-hearing
1989-10-30 General proceeding, 21 copies of factum on re-hearing Her Majesty the Queen in Right of British Columbia
1989-10-24 Appeal re-hearing ordered
1989-10-24 General proceeding, 10 copies of the factum for the rehearing on the appeal. Air Canada
1989-09-14 Appeal hearing scheduled, 1989-11-06
1989-09-14 All material on motion for a re-hearing of the appeal submitted to Justices, The Application for a re-hearing is granted; a re-hearing is ordered to determine the issue of interest only. / La requête en ré-audition est accordée. Une ré-audition est ordonnée pour décider de la seule question des intérêts.
1989-08-28 Reply to the response to the motion for a re-hearing of the appeal, 10 copies,, with service Air Canada
1989-08-16 Response to the motion for a re-hearing of the appeal, joint memorandum (see file # 19602) 10 copies Her Majesty the Queen in Right of British Columbia
1989-08-03 General proceeding, (10 copies of amended motion for re-hearing), with service Air Canada
1989-07-20 General proceeding, to note (fax) letter fr. Russell & DuMoulin re: will be filing an amended argument Air Canada
1989-06-09 General proceeding, (material on re-hearing issued to McI. La. W. LaF. & L'HD)
1989-06-06 Motion for a re-hearing of the appeal, , 10 copies (amended motion for re-hearing was filed on Aug. 2/89), with service Air Canada
1989-05-09 Correspondence (sent by the Court) to, court of appeal record returned to Registrar (Vanc., B.C.)
1989-05-08 Notice of deposit of judgment sent to all parties, Dept. of Justice (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Scott & Aylen (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Burke-Robertson (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Grace, Neville (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Dept. of Justice (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Gowling & Henderson (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Soloway, Wright (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Noel, Decary (Hull, QC)
1989-05-08 Notice of deposit of judgment sent to all parties, Osler, Hoskin & Harcourt (Ott., Ont.)
1989-05-04 Judgment on the appeal rendered, B McI La W LeD LaF L'HD, The appellant airlines' appeal respecting the declaratory orders as they relate to the taxes on the aircraft and parts is allowed, the province's cross-appeal respecting such orders as they relate to the taxes on alcoholic beverages sold in aircraft while they are in the airspace is dismissed. The orders of Proudfoot J. and Callaghan J. are restored. The airlines are entitled to their costs throughout. The appeal by Air Canada as regards the amount claimed for taxes unlawfully collected in respect of its aircraft and parts is allowed and the sum claimed, namely $903,424.57 is awarded. The appeal as regards the amount claimed for taxes unlawfully collected in respect of alcoholic beverages is dismissed. The province is entitled to its costs at rial and before the Court of Appeal. There shall be no costs on the appeal to this Court. Le Dain J. took no part in the judgment.
Allowed, with costs
1988-06-08 Hearing of the appeal, 1988-06-08, B McI La W LeD LaF L'HD
Decision reserved
1988-06-07 Intervener's factum, , 2 copies, with service Attorney General of New Brunswick
1988-06-06 Book of authorities, , 9 copies joint authorities vols. 1 to 4 Air Canada
1988-06-06 Appellant's factum, , 21 copies on cross-appeal Air Canada
1988-06-06 Intervener's factum, , 21 copies, with service Attorney General of Newfoundland
1988-06-03 Intervener's factum, , 21 copies, with service Attorney General for Ontario
1988-06-03 General proceeding, to note 12 copies of App. Statutes Air Canada
1988-06-03 Intervener's factum, , 20 copies, with service Attorney General of Quebec
1988-06-02 Intervener's factum, , 20 copies, with service Attorney General of New Brunswick
1988-06-01 Intervener's factum, , 21 copies, with service Attorney General of Nova Scotia
1988-05-31 Intervener's factum, , 20 copies, with service Attorney General of Saskatchewan
1988-05-25 Intervener's factum, , 21 copies, with service Attorney General of Manitoba
1988-05-20 Intervener's factum, , 20 copies, with service Attorney General of Alberta
1988-05-20 Order on motion to extend time, time to file notice of intervention
1988-05-20 Intervener's factum, (joint factum with 19602), 19 copies, with service Canadian National Railway
1988-05-17 Decision on the motion for leave to intervene, (Factum by May 20/88. No oral argument unless questioned by judges), La
Granted, no order as to costs
1988-05-17 Hearing of motion for leave to intervene, 1988-05-17, (Factum by May 20/88. No oral argument unless questioned by judges), La
1988-05-17 Submission of motion for leave to intervene, 1988-05-17, (Factum by May 20/88. No oral argument unless questioned by judges), La
1988-05-17 Decision on motion to extend time, time to file notice of intervention, La
Granted, no order as to costs
1988-05-17 Hearing of motion to extend time, 1988-05-17, time to file notice of intervention, La
1988-05-17 Submission of motion to extend time, 1988-05-17, time to file notice of intervention, La
1988-05-17 Response to motion to extend time, time to file notice of intervention Air Canada
1988-05-17 Affidavit, time to file notice of intervention Attorney General of Newfoundland
1988-05-17 Motion to extend time, time to file notice of intervention Attorney General of Newfoundland
1988-05-12 Motion for leave to intervene, (served copy) Canadian National Railway
1988-05-11 Affidavit Canadian National Railway
1988-05-11 Motion for leave to intervene Canadian National Railway
1988-05-04 Respondent's factum, , 21 copies, with service Her Majesty the Queen in Right of British Columbia
1988-02-11 Notice of withdrawal, With service Attorney General of Canada
1987-04-21 Appeal hearing scheduled, 1988-06-08
Decision reserved
1987-04-21 Appeal perfected for hearing, Session beginning on 1988-04-25
1987-04-21 Order on motion to expedite the appeal
1987-04-21 Decision on motion to expedite the appeal, Reg
Granted, no order as to costs
1987-04-21 Hearing of motion to expedite the appeal, 1987-04-21, Reg
1987-04-21 Submission of motion to expedite the appeal, 1987-04-21, Reg
1987-04-21 Response to motion to expedite the appeal Her Majesty the Queen in Right of British Columbia
1987-04-21 Motion to expedite the appeal Air Canada
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Nova Scotia
1987-04-21 Notice of intervention respecting a constitutional question Attorney General of Quebec
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of New Brunswick
1987-04-21 Notice of intervention respecting a constitutional question Attorney General of Manitoba
1987-04-21 Notice of intervention respecting a constitutional question Attorney General for Ontario
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Saskatchewan
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Alberta
1987-04-16 Notice of intervention respecting a constitutional question, With service Attorney General of Canada
1987-04-10 Notice of constitutional question(s), With service Air Canada
1987-04-02 Order on motion to state a constitutional question
1987-03-30 Appellant's factum, , 22 copies Air Canada
1987-03-20 Decision on the motion to state a constitutional question, (For Constitutional Question see file or Reg's Red Bk. # 6 @ p. 257. Interventions by April 21/87), CJ
Granted, no order as to costs
1987-03-20 Hearing of the motion to state a constitutional question, 1987-03-20, (For Constitutional Question see file or Reg's Red Bk. # 6 @ p. 257. Interventions by April 21/87), CJ
1987-03-20 Submission of motion to state a constitutional question, 1987-03-20, (For Constitutional Question see file or Reg's Red Bk. # 6 @ p. 257. Interventions by April 21/87), CJ
1987-03-10 Motion to state a constitutional question, With service Air Canada
1987-03-09 Case on appeal, , 21 copies Air Canada
1986-10-09 Notice of cross appeal, With service Her Majesty the Queen in Right of British Columbia
1986-10-02 Notice of cross appeal Her Majesty the Queen in Right of British Columbia
1986-03-06 Notice of deposit of security
1986-03-04 $500 security deposit paid, receipt # 1506 Air Canada
1986-03-04 $30.00 filing fee, receipt # 9121 Air Canada
1986-03-04 Notice of appeal, With service Air Canada
1985-10-17 Correspondence (sent by the Court) to, from James Minnes filed
1985-02-07 Correspondence (sent by the Court) to, from James Minnes filed
1984-04-17 Order granting leave to appeal
1983-10-17 Judgment of the Court on the application for leave to appeal, (Time for filing the notice of appeal sine die is also granted), R D W
Granted, with costs in the cause
1983-10-17 Hearing of the application for leave to appeal, 1983-10-17, (Time for filing the notice of appeal sine die is also granted), R D W
1983-10-17 All materials on application for leave submitted to the Judges, 1983-10-17, (Time for filing the notice of appeal sine die is also granted), R D W
1983-10-06 Respondent's response on the application for leave to appeal, , 5 copies, with service Her Majesty the Queen in Right of British Columbia
1983-09-29 Application for leave to appeal, , 6 copies, with service, Completed on: 1983-09-29 Air Canada

Parties

Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.

Main parties

Main parties - Appellants
Name Role Status
Air Canada Applicant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen in Right of British Columbia Respondent Active
Attorney General of British Columbia Respondent Active
Minsiter of Finance for British Columbia Respondent Active
Turner , in his capacity as Commissioner of Social Servive Tax Act, E.J. Respondent Active

Other parties

Other parties
Name Role Status
Attorney General of Canada Intervener Active
Attorney General of Alberta Intervener Active
Attorney General of Saskatchewan Intervener Active
Attorney General for Ontario Intervener Active
Attorney General of Manitoba Intervener Active
Attorney General of New Brunswick Intervener Active
Attorney General of Quebec Intervener Active
Attorney General of Nova Scotia Intervener Active
Canadian National Railway Intervener Active
Attorney General of Newfoundland Intervener Active

Counsel

Party: Air Canada

Counsel
Name
D.M.M. Goldie, Q.C.
Contact information
Russell & DuMoulin
2100 - 1075 GEORGIA ST W
VANCOUVER, British Columbia
V6E 3G2
Telephone: (604) 631-3131
FAX: (604) 631-3232
Agent
Name
James I. Minnes
Contact information
Scott & Aylen
60 Queen St
Ottawa, Ontario
K1P 5Y7
Telephone: (613) 237-5160
FAX: (613) 230-8842

Party: Her Majesty the Queen in Right of British Columbia

Counsel
Name
Bob Edwards
Contact information
Attorney General of British Columbia
609 BROUGHTON ST
VICTORIA, British Columbia
V8W 1C8
Telephone: (604) 660-3093
Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Attorney General of British Columbia

Counsel
Name
Bob Edwards
Contact information
Attorney General of British Columbia
609 BROUGHTON ST
VICTORIA, British Columbia
V8W 1C8
Telephone: (604) 660-3093
Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Minsiter of Finance for British Columbia

Counsel
Name
Bob Edwards
Contact information
Attorney General of British Columbia
609 BROUGHTON ST
VICTORIA, British Columbia
V8W 1C8
Telephone: (604) 660-3093
Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Turner , in his capacity as Commissioner of Social Servive Tax Act, E.J.

Counsel
Name
Bob Edwards
Contact information
Attorney General of British Columbia
609 BROUGHTON ST
VICTORIA, British Columbia
V8W 1C8
Telephone: (604) 660-3093
Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Attorney General of Canada

Counsel
Name
James M. Mabbutt, Q.C.
Contact information
Attorney General of Canada
DEPARTMENT OF JUSTICE
239 WELLINGTON ST
Ottawa, Ontario
K1A 0H8
Telephone: (613) 952-8361

Party: Attorney General of Alberta

Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General of Saskatchewan

Counsel
Name
Brian Barrington-Foote, Q.C.
Contact information
Attorney General of Saskatchewan
1874 Scarth St 10th Fl
PO Box 7129
Regina, Saskatchewan
S4P 3V7
Telephone: (306) 787-6458
Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General for Ontario

Agent
Name
Robert E. Houston., Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 566-2058
FAX: (613) 235-4430

Party: Attorney General of Manitoba

Agent
Name
Robert E. Houston., Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 566-2058
FAX: (613) 235-4430

Party: Attorney General of New Brunswick

Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General of Quebec

Counsel
Name
Alain Gingras
Contact information
Procureur général du Québec
1200 route de L'Église
2e Étage
Ste-Foy, Quebec
G1V 4M1
Telephone: (418) 643-1477
Agent
Name
Robert Décary, c.r.
Contact information
Noël et Associés, s.e.n.c.r.l.
111, rue Champlain
Hull, Quebec
J8X 3R1
Telephone: (819) 771-7393
FAX: (819) 771-5397

Party: Attorney General of Nova Scotia

Agent
Name
Stephen J. Grace
Contact information
Beament, Green, Dust
47 Clarence St
Suite 204
Ottawa, Ontario
K1N 9K1
Telephone: (613) 241-3400
FAX: (613) 241-8555

Party: Canadian National Railway

This party is not represented by counsel.

Party: Attorney General of Newfoundland

Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Summary

Keywords

None.

Summary

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

None.

Lower court rulings

August 11, 1982
Supreme Court of British Columbia

C811918

Applicant is not subject to tax within the Social Service Tax Act
July 14, 1983
Court of Appeal for British Columbia (Vancouver)

CA830692

Appeal allowed in part

Filed documents

The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.

Downloadable PDFs

Not available

The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.

Downloadable PDFs

Not available

The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.

Downloadable PDFs

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Date modified: 2025-05-13