Case information
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32881
City of Montreal v. Montreal Port Authority
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2010-05-21 | Appeal closed | |
| 2010-05-21 | Order on motion to vary pronouncement / order, (BY LEBEL J.) | |
| 2010-05-21 |
Decision on motion to vary pronouncement / order, LeB, The motion to amend a judgment is granted. The judgment in Montréal (City) v. Montreal Port Authority, 2010 SCC 14, rendered on April 15, 2010, is revised as follows: The appeal from the judgment of the Federal Court of Appeal, Number A-413-07, 2008 FCA 278, dated September 19, 2008, heard on December 16, 2009, is allowed without costs. All the conclusions of the judgment rendered by Martineau J. of the Federal Court are restored, but only in respect of the 2004 taxation year. The matter is referred back to the respondent to recalculate the payments it makes in lieu of real property tax. The reasons for judgment are amended accordingly : [50] For these reasons, I would allow the appellant’s appeals, with costs in the appeal concerning the CBC and without costs in the appeal concerning the MPA. I would restore all the conclusions of the judgments rendered by Martineau J. of the Federal Court, but in respect only of the 2004 taxation year in the case of the MPA. I would refer the matters back to the respondents to recalculate the payments they make in lieu of real property taxes. I would dismiss the CBC’s cross-appeal with costs. Granted |
|
| 2010-05-20 | Submission of motion to vary pronouncement / order, LeB | |
| 2010-05-20 | Motion to vary pronouncement / order, (entered For Administrative Purpose) to amend judgment pursuant to rule 81(consisting of letters filed Apr. 29, May 3, 5 and 12/10), Completed on: 2010-05-20 | Montreal Port Authority |
| 2010-05-13 | Correspondence received from, Me Gilles Fafard dated May 13/10 consenting that its letters of Apr. 29 and May 3/10 be considered as a motion pursuant to rule 81 | Montreal Port Authority |
| 2010-05-12 | Correspondence received from, Me Luc Lamarre dated May 12/10 consenting that its letters of May 3 and 5/10 be considered as response to motion pursuant to rule 81 | City of Montreal |
| 2010-05-05 | Correspondence received from, Luc Lamarre dated May 5/10 re: modification requested for this file only | City of Montreal |
| 2010-05-05 | Correspondence received from, René LeBlanc dated May 5/10 re: takes no position with respect to the letter of the counsel for respondent dated Apr. 29/10 | Attorney General of Canada |
| 2010-05-05 | Correspondence received from, Gilles Fafard dated May 4/10 in response to the letter filed by the City of Montreal (Mr. Lamarre) | Montreal Port Authority |
| 2010-05-03 | Correspondence received from, Mr. Luc Lamarre dated May 3/10 in response to Mr. Fafard's letter dated Apr. 29/10 | City of Montreal |
| 2010-04-29 | Correspondence received from, Gilles Fafard dated Apr. 29/10 re: modification in the SCC judgment rendered on Apr. 15/10 | Montreal Port Authority |
| 2010-04-16 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2010-04-16 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2010-04-15 |
Judgment on the appeal rendered, CJ Bi LeB De F Abe Cha Ro Cro, The appeal from the judgment of the Federal Court of Appeal, Number A-413-07, 2008 FCA 278, dated September 19, 2008, heard on December 16, 2009, is allowed without costs. All the conclusions of the judgment rendered by Martineau J. of the Federal Court are restored. The matter is referred back to the respondent to recalculate the payments it makes in lieu of real property tax. Allowed, without costs |
|
| 2010-01-06 | Transcript received, (74 pages) | |
| 2009-12-16 | Judgment reserved OR rendered with reasons to follow | |
| 2009-12-16 | Intervener's condensed book, Submitted in Court - Joint with 32882 (14 copies) | City of Toronto |
| 2009-12-16 | Intervener's condensed book, Submitted in Court - Joint with 32882 (14 copies) | Federation of Canadian Municipalities |
| 2009-12-16 | Intervener's condensed book, Submitted in Court - Joint with 32882 (14 copies) | Attorney General of Canada |
| 2009-12-16 | Respondent's condensed book, Submitted in Court (14 copies) | Montreal Port Authority |
| 2009-12-16 | Appellant's condensed book, Submitted in Court - Joint with 32882 (14 copies) | City of Montreal |
| 2009-12-16 | Acknowledgement and consent for video taping of proceedings, From all parties | |
| 2009-12-16 |
Hearing of the appeal, 2009-12-16, CJ Bi LeB De F Abe Cha Ro Cro Judgment reserved |
|
| 2009-12-07 | Correspondence received from, N. Benoît by fax, re.: request of 3 reserved seats at the hearing | Attorney General of Canada |
| 2009-12-03 | Order on motion to strike out, (BY ROTHSTEIN J.) | |
| 2009-12-03 |
Decision on motion to strike out, Ro, UPON MOTION by the respondents for an order striking out paragraphs 14 to 25 from the factum of the intervener City of Toronto; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion is dismissed without costs. Dismissed, without costs |
|
| 2009-12-03 | Submission of motion to strike out, Ro | |
| 2009-12-02 | Notice of appearance, Diana Dimmer and Angus MacKay will be present at the hearing. | City of Toronto |
| 2009-12-01 | Notice of appearance, Stéphane Émard-Chabot and Marie-France Major will be present at the hearing. | Federation of Canadian Municipalities |
| 2009-11-30 | Notice of appearance, Gilles Fafard, Vincent Piazza and Guy Régimbald will be present at the hearing. | Montreal Port Authority |
| 2009-11-26 | Notice of appearance, René LeBlanc and Natalie Benoît will be present at the hearing. | Attorney General of Canada |
| 2009-11-20 | Response to motion to strike out, (bookform), Completed on: 2009-11-20 | City of Toronto |
| 2009-11-20 | Response to motion to strike out, (Letter Form), from Nathalie Benoît dated Nov. 20/09 (joint with 32882), Completed on: 2009-11-20 | Attorney General of Canada |
| 2009-11-18 | Response to motion to strike out, (Letter Form), from Vincent Jacob dated Nov. 18/09 (joint with 32882), Completed on: 2009-11-18 | City of Montreal |
| 2009-11-16 |
Order by, Ro, IT IS HEREBY FURTHER ORDERED THAT the said interveners are granted permission to present oral argument not exceeding a total of ten (10) minutes each at the hearing of these appeals. AND IT IS HEREBY FURTHER ORDERED THAT the intervener, Attorney General of Canada, pursuant to Rule 22(3)(c)(i) is granted permission to present oral argument not exceeding a total of ten (10) minutes at the hearing of these appeals. Granted |
|
| 2009-11-13 | Motion to strike out, paraghraphs 14 to 25 (section II Relationship between Ontario's assessment, municipal tax legislation and the federal PILT's legislation) of the factum of the intervener City of Toronto (bookform) (joint with 32882), Completed on: 2009-11-13 | Montreal Port Authority |
| 2009-11-06 | Correspondence received from, Stephen Grace dated November 6, 2009. Re: Page numbering was completed and sent to all agents | City of Toronto |
| 2009-10-30 | Intervener's book of authorities, Page numbering missing - Rec'd on November 6, 2009 (Joint with 32882) (14 copies), Completed on: 2009-11-09 | City of Toronto |
| 2009-10-30 | Intervener's factum, Page numbering missing - Rec'd on Nov. 6, 2009 (Joint with 32882), Completed on: 2009-11-09 | City of Toronto |
| 2009-10-23 | Intervener's factum, Joint with 32882, Completed on: 2009-10-23 | Federation of Canadian Municipalities |
| 2009-10-20 |
Order by, CJ, IT IS HEREBY ORDERED THAT: The applications of the respondents, the Montreal Port Authority and the Canadian Broadcasting Corporation, for an extension of the time allotted to them for oral argument at the hearing of the appeals scheduled for December 16, 2009 are dismissed. The respondents will accordingly have thirty (30) minutes each. Dismissed, no order as to costs |
|
| 2009-10-09 | Reply factum on appeal, (24 copies), Completed on: 2009-10-09 | Montreal Port Authority |
| 2009-10-05 | Order on motion to file a reply factum on appeal | |
| 2009-10-05 |
Decision on the motion to file a reply factum on appeal, Ro, UPON A MOTION by the appellant/respondent on cross-appeal, the City of Montréal, for an order authorizing it to serve and file a reply factum not exceeding 5 pages within 10 days following service of the factum of the intervener Attorney General of Canada in each of the cases; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion is dismissed with costs. Dismissed, with costs |
|
| 2009-10-05 | Submission of motion to file a reply factum on appeal, Ro | |
| 2009-10-01 | Intervener's book of authorities, Completed on: 2009-10-01 | Attorney General of Canada |
| 2009-10-01 | Intervener's factum, Joint with 32882, Completed on: 2009-10-01 | Attorney General of Canada |
| 2009-09-29 | Notice of appearance, Luc Lamarre and Vincent Jacob will be present at the hearing. | City of Montreal |
| 2009-09-23 | Reply to motion to file a reply factum on appeal, (Letter Form), from Pierre Landry dated sept. 22/09 (joint with 32882), Completed on: 2009-09-23 | City of Montreal |
| 2009-09-22 | Response to motion to file a reply factum on appeal, from Guy Régimbald dated Sept. 22/09 (joint with 32882), Completed on: 2009-09-22 | Montreal Port Authority |
| 2009-09-22 | Response to motion to file a reply factum on appeal, (Letter Form), from Nathalie Benoît dated Sept. 22/09 (joint with 32882), Completed on: 2009-09-22 | Attorney General of Canada |
| 2009-09-18 | Motion to file a reply factum on appeal, of no more than 5 pages whithin 10 days of the service of the intervener's A.G. of Canada factum (joint with 32882), Completed on: 2009-09-18 | City of Montreal |
| 2009-09-15 | Appeal perfected for hearing | |
| 2009-09-11 | Respondent's book of authorities, Completed on: 2009-09-11 | Montreal Port Authority |
| 2009-09-11 | Respondent's record, Completed on: 2009-09-11 | Montreal Port Authority |
| 2009-09-11 | Respondent's factum, Completed on: 2009-09-11 | Montreal Port Authority |
| 2009-09-11 | Order on motion to extend time, (BY THE REGISTRAR) | |
| 2009-09-11 |
Decision on motion to extend time, Reg, UPON MOTIONS by the intervener Attorney General of Canada for an order for an extension of time authorizing him to serve and file his factum within thirty days after the service of the factum of the respondent Montreal Port Authority (32881) and that of the respondent/appellant on cross-appeal Canadian Broadcasting Corporation (32882); AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: (1) The motions are granted in part without costs. (2) The intervener may serve and file his factums within twenty (20) days after the service of the factum of the respondent Montreal Port Authority and that of the respondent/appellant on cross-appeal Canadian Broadcasting Corporation. (3) The respondents may each serve and file a reply factum not exceeding 5 pages within ten (10) days after the service of the intervener’s factums. Allowed in part |
|
| 2009-09-11 | Submission of motion to extend time, Reg | |
| 2009-09-04 | Reply to the motion for leave to intervene, re.: reply to response of Montreal Port Authority, Completed on: 2009-09-04 | City of Toronto |
| 2009-09-04 | Order on motion for leave to intervene, (BY ROTHSTEIN J.) | |
| 2009-09-04 |
Decision on the motion for leave to intervene, Ro, UPON APPLICATIONS by the Federation of Canadian Municipalities for leave to intervene in these appeals; AND UPON APPLICATION by the City of Toronto for leave to intervene in these appeals; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motions for leave to intervene of the Federation of Canadian Municipalities are granted and the said intervener shall be entitled to serve and file a single factum not to exceed 10 pages in length in these appeals. The motion for leave to intervene of the City of Toronto is granted and the said intervener shall be entitled to serve and file a single factum not to exceed 10 pages in length in these appeals. The requests to present oral argument are deferred to a date following receipt and consideration of the written arguments of the parties and the interveners. The interveners shall not be entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. In particular, the City of Toronto is not to refer to the matters discussed in paragraph 16 of the affidavit of Casey Brendon. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and respondents any additional disbursements occasioned to the appellant and respondents by their intervention. Granted |
|
| 2009-09-04 | Submission of motion for leave to intervene, Ro | |
| 2009-09-03 | Correspondence received from, S.J. Grace dated Sept. 3/09, re.: were never served by Respnse of CBC | City of Toronto |
| 2009-09-03 | Correspondence received from, Noel & Associés re: response to letter of Sept. 1/09 - rec' d by fax - original rec'd Sept. 3/09 with service | City of Montreal |
| 2009-09-02 | Reply to the motion for leave to intervene, (Letter Form), re.: reply to response of Montreal Port Authority, Completed on: 2009-09-02 | Federation of Canadian Municipalities |
| 2009-09-01 | Correspondence received from, Guy Regimbald dated Sept. 1/09 requesting extra time for oral argument | Montreal Port Authority |
| 2009-08-28 | Response to the motion for leave to intervene, (bookform) (by Federation of Canadian Municipalities), Completed on: 2009-08-28 | Montreal Port Authority |
| 2009-08-28 | Response to the motion for leave to intervene, (bookform) (by City of Toronto), Completed on: 2009-08-28 | Montreal Port Authority |
| 2009-08-24 | Reply to motion to extend time, (Letter Form), from Nathalie benoît dated Aug. 24/09, Completed on: 2009-08-24 | Attorney General of Canada |
| 2009-08-24 | Response to the motion for leave to intervene, (Letter Form), from Nathalie Benoît dated Aug. 24/09 (by City of Toronto) (joint with 32882), Completed on: 2009-08-24 | Attorney General of Canada |
| 2009-08-24 | Response to the motion for leave to intervene, (Letter Form), from Nathalie Benoît dated Aug. 24/09 (Federation of Canadian Municipalities) (joint with 32882), Completed on: 2009-08-24 | Attorney General of Canada |
| 2009-08-21 | Response to the motion for leave to intervene, (Letter Form), from Pierre Landry dated Aug. 20/09 (by City of Toronto) (joint with 32882), Completed on: 2009-08-21 | City of Montreal |
| 2009-08-21 | Response to the motion for leave to intervene, (Letter Form), from Pierre Landry dated Aug. 20/09 (by Federation of Canadian Municipalities) (joint with 32882), Completed on: 2009-08-21 | City of Montreal |
| 2009-08-18 | Motion for leave to intervene, (bookform) (joint with 32882), Completed on: 2009-08-18 | City of Toronto |
| 2009-08-18 | Motion for leave to intervene, Completed on: 2009-08-18 | Federation of Canadian Municipalities |
| 2009-08-17 | Response to motion to extend time, (Letter Form), from Guy Regimbal dated Aug. 17/09, Completed on: 2009-08-17 | Montreal Port Authority |
| 2009-08-13 | Notice of hearing sent to parties | |
| 2009-08-12 | Response to motion to extend time, (Letter Form), from Pierre Landry dated Aug. 12/09, Completed on: 2009-08-12 | City of Montreal |
| 2009-08-11 | Motion to extend time, to serve and file the factum of the Attorney General of Canada to 30 days after service of the respondent's factum (bookform), Completed on: 2009-08-11 | Attorney General of Canada |
| 2009-08-11 |
Appeal hearing scheduled, 2009-12-16, (Starting time 9:30 a.m.) Judgment reserved |
|
| 2009-07-21 | Appellant's book of authorities, (4 volumes), Completed on: 2009-07-21 | City of Montreal |
| 2009-07-21 | Appellant's record, (7 volumes), Completed on: 2009-07-21 | City of Montreal |
| 2009-07-21 | Appellant's factum, Completed on: 2009-07-21 | City of Montreal |
| 2009-05-01 | Notice of appeal, Completed on: 2009-05-01 | City of Montreal |
| 2009-04-15 | Correspondence received from, G. Régimbald dated April 15/09 re: will act as Ottawa agent for the respondent | Montreal Port Authority |
| 2009-04-15 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2009-04-09 | Correspondence received from, Pierre Landry dated Apr. 9/09 re: wiil act as Ott. Agent for the City of Mtl. | City of Montreal |
| 2009-04-03 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2009-04-03 | Judgment on leave sent to the parties | |
| 2009-04-02 |
Judgment of the Court on the application for leave to appeal, The motion for leave to intervene by Federation of Canadian Municipalities is dismissed without costs without prejudice to its right to apply for leave to intervene in the appeal. The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-413-07, 2008 FCA 278, dated September 19, 2008, is granted without costs. Granted, without costs |
|
| 2009-04-02 |
Decision on motion for leave to intervene, see decision on Leave Application Dismissed, without costs |
|
| 2009-02-23 | All materials on application for leave submitted to the Judges, LeB De Cro | |
| 2009-02-23 | Submission of motion for leave to intervene, LeB De Cro | |
| 2009-01-06 | Reply to the motion for leave to intervene., (Letter Form), Completed on: 2009-01-06 | Federation of Canadian Municipalities |
| 2008-12-29 | Response to the motion for leave to intervene, (Letter Form), (by fax) from Gilles Fafard dated Dec. 29/08 (original rec'd Jan. 6/09), Completed on: 2008-12-29 | Montreal Port Authority |
| 2008-12-22 | Applicant's reply to respondent's argument, Completed on: 2008-12-22 | City of Montreal |
| 2008-12-12 | Motion for leave to intervene, Completed on: 2008-12-12 | Federation of Canadian Municipalities |
| 2008-12-12 | Respondent's response on the application for leave to appeal, Completed on: 2008-12-12 | Montreal Port Authority |
| 2008-12-10 | Intervener's memorandum of argument on application for leave, (Letter Form), Will not be filing a response, Completed on: 2008-12-10 | Attorney General of Canada |
| 2008-11-24 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2008-11-21 | Correspondence received from, Vincent Jacob dated Nov. 18/08 re: this case should be joint with City of Montréal v. CBC (32882) | City of Montreal |
| 2008-11-14 | Application for leave to appeal, CD filed (2 volumes), Completed on: 2008-11-14 | City of Montreal |
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
| Name | Role | Status |
|---|---|---|
| City of Montreal | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Montreal Port Authority | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Intervener | Active |
| Federation of Canadian Municipalities | Intervener | Active |
| City of Toronto | Intervener | Active |
Counsel
Party: City of Montreal
Counsel
Luc Lamarre
Vincent Jacob
Vincent Jacob
Brunet, Lamarre
513, boul. St-Joseph Est
Montréal, Quebec
H2J 1K1
Telephone: (514) 499-1722 Ext: 101
FAX: (514) 499-1707
513, boul. St-Joseph Est
Montréal, Quebec
H2J 1K1
Telephone: (514) 499-1722 Ext: 101
FAX: (514) 499-1707
Agent
Pierre Landry
Noël et Associés, s.e.n.c.r.l.
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Party: Montreal Port Authority
Counsel
Gilles Fafard
Vincent Piazza
Vincent Piazza
de Grandpré Chait LLP
1000, de La Gauchetière Ouest
Bureau 2900
Montréal, Quebec
H3B 4W5
Telephone: (514) 878-3240
FAX: (514) 878-5740
Email: gfafard@degrandpre.com
1000, de La Gauchetière Ouest
Bureau 2900
Montréal, Quebec
H3B 4W5
Telephone: (514) 878-3240
FAX: (514) 878-5740
Email: gfafard@degrandpre.com
Agent
Guy Régimbald
Gowling WLG (Canada) LLP
160 Elgin Street
26th Floor
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0197
FAX: (613) 563-9869
Email: guy.regimbald@gowlingwlg.com
160 Elgin Street
26th Floor
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0197
FAX: (613) 563-9869
Email: guy.regimbald@gowlingwlg.com
Party: Attorney General of Canada
Counsel
Nathalie Benoit
René LeBlanc
René LeBlanc
Procureur général du Canada
284, rue Wellington
Ottawa, Ontario
K1A 0K8
Telephone: (613) 957-4663
FAX: (613) 952-6006
Email: nathalie.benoit@justice.gc.ca
284, rue Wellington
Ottawa, Ontario
K1A 0K8
Telephone: (613) 957-4663
FAX: (613) 952-6006
Email: nathalie.benoit@justice.gc.ca
Agent
Christopher M. Rupar
Procureur général du Canada
234, rue Wellington
Pièce 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
234, rue Wellington
Pièce 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Federation of Canadian Municipalities
Counsel
Marie-France Major
Stéphane Émard-Chabot
Stéphane Émard-Chabot
Lang Michener LLP
300 - 50 O'Connor Street
Ottawa, Ontario
K1P 6L2
Telephone: (613) 232-7171
FAX: (613) 231-3191
Email: mmajor@langmichener.ca
300 - 50 O'Connor Street
Ottawa, Ontario
K1P 6L2
Telephone: (613) 232-7171
FAX: (613) 231-3191
Email: mmajor@langmichener.ca
Party: City of Toronto
Counsel
Anna Kinastowski
Diana Dimmer
Angus MacKay
Diana Dimmer
Angus MacKay
City of Toronto
26th Floor, Metro Hall, Stn. 1260
Corporate Services, 55 John St.
Toronto, Ontario
M5V 3C6
Telephone: (416) 392-0080
FAX: (416) 397-5624
26th Floor, Metro Hall, Stn. 1260
Corporate Services, 55 John St.
Toronto, Ontario
M5V 3C6
Telephone: (416) 392-0080
FAX: (416) 397-5624
Agent
Stephen J. Grace
Maclaren Corlett
Suite 1625
50 O'Connor Street
Ottawa, Ontario
K1P 6L2
Telephone: (613) 233-1146
FAX: (613) 233-7190
Email: sgrace@macorlaw.com
Suite 1625
50 O'Connor Street
Ottawa, Ontario
K1P 6L2
Telephone: (613) 233-1146
FAX: (613) 233-7190
Email: sgrace@macorlaw.com
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.
Crown law - Immunity from taxation - Legislation - Interpretation - Federal statute providing for payments in lieu of real property tax - Constitutional law - Subdelegation of parliamentary sovereignty - Administrative law - Discretionary power and non-discretionary power - Federal regulations governing real property tax payable by Crown corporations - Payments in Lieu of Taxes Act, R.S.C. 1985, c. M-13 (PLTA), ss. 2, 2.1, 3, 4, 11 and 15 - Crown Corporation Payments Regulations, SOR/97-103 (CCPR), ss. 2, 3, 7 - Whether, since power to regulate payments in lieu of taxes (PLTs) made by Crown corporations is conferred on Governor in Council, PLTA authorizes Governor in Council to subdelegate this power to Crown corporations - Whether, since this is binding or non-discretionary administrative power given to Crown corporations, Respondent’s decision to change real property tax rate in calculating its PLTs exceeds powers provided for in CCPR - Whether, since these structures or works are not among exclusions listed in Schedule II to PLTA, silos are federal property subject to PLTs - Whether, since Federal Court of Appeal held that legality of exercise of discretion allegedly given to Respondent must be assessed, standard of review should be correctness or reasonableness.
After absorbing other municipalities, the City of Montreal adopted a new uniform tax system in 2003. Its business tax was abolished. Its new variable-rate property tax was increased in the case of non-residential immovables. The Respondent federal Crown corporation, to which the Act and regulations respecting payments in lieu of taxes apply, refused to pay the increased rate. It adopted a lower rate similar to its former contribution. The Federal Court quashed that decision. The Federal Court of Appeal reversed the Federal Court’s decision.
Lower court rulings
July 5, 2007
Federal Court of Canada, Trial Division
T-795-04, 2007 CF 701
Federal Court of Canada, Trial Division
T-795-04, 2007 CF 701
Demande de la demanderesse en contrôle judiciaire accueillie; déclaration de nullité de la décision de l’APM et d’une autre société fédérale de réduire leur taux d’équivalent de taxe foncière municipale; ordonnance de prise de décisions appliquant le taux
September 19, 2008
Federal Court of Appeal
A-413-07, 2008 CAF 278
Federal Court of Appeal
A-413-07, 2008 CAF 278
Appel accueilli; ordonnance de contrôle judiciaire annulée
Memorandums of argument on application for leave to appeal
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Related links
Factums on appeal
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Date modified: 2025-02-27