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32882

City of Montreal v. Canadian Broadcasting Corporation

(Federal) (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)
2010-07-06 Appeal closed
2010-06-30 Certificate of taxation issued to, Pierre Landry
2010-06-23 Decision on the bill of costs, in the amount of $23,341.85, Reg
2010-06-22 Submission of the bill of costs, Reg
2010-05-18 Bill of costs, Completed on: 2010-05-18 City of Montreal
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 cross-appeal rendered, CJ Bi LeB De F Abe Cha Ro Cro, See judgment
Dismissed, with costs
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-427-07, 2008 FCA 278, dated September 19, 2008, heard on December 16, 2009, is allowed with 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. The cross-appeal is dismissed with costs.
Allowed, with 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 32881 (14 copies) City of Toronto
2009-12-16 Intervener's condensed book, Submitted in Court - Joint with 32881 (14 copies) Federation of Canadian Municipalities
2009-12-16 Intervener's condensed book, Submitted in Court - Joint with 32881 (14 copies) Attorney General of Canada
2009-12-16 Respondent's condensed book, Submitted in Court (14 copies) Canadian Broadcasting Corporation
2009-12-16 Appellant's condensed book, Submitted in Court - Joint with 32881 (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
2009-12-03 Notice of appearance, Sylvie Gadoury and Judith Harvie will be present at the hearing. Canadian Broadcasting Corporation
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
2009-11-26 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, (Letter Form), from Nathalie Benoît dated Nov. 20/09 (joint with 32881), Completed on: 2009-11-20 Attorney General of Canada
2009-11-19 Correspondence received from, F. Langlois by fax, re.: request of 9 reserved seats at the hearing City of Montreal
2009-11-18 Response to motion to strike out, from Vincent Jacob dated Nov. 18/09 (joint with 32881), 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 32881), Completed on: 2009-11-13 Canadian Broadcasting Corporation
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 Nov. 6, 2009 (Joint with 32881) (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 32881), Completed on: 2009-11-09 City of Toronto
2009-10-23 Intervener's factum, Joint with 32881, 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
2009-10-08 Reply factum on appeal, From factum of Attorney General of Canada (24 copies), Completed on: 2009-10-08 Canadian Broadcasting Corporation
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, Joint with 32881, Completed on: 2009-10-01 Attorney General of Canada
2009-10-01 Intervener's factum, Joint with 32881, 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
2009-09-28 Respondent's factum - cross appeal, Completed on: 2009-09-28 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 32881), Completed on: 2009-09-23 City of Montreal
2009-09-22 Response to motion to file a reply factum on appeal, (Letter Form), from Guy Regimbald dated Sept. 22/09 (joint with 32881), Completed on: 2009-09-22 Canadian Broadcasting Corporation
2009-09-22 Response to motion to file a reply factum on appeal, (Letter Form), from Nathalie Benoît dated Sept. 22/09 (joint with 32881), 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 32881), Completed on: 2009-09-18 City of Montreal
2009-09-15 Appeal perfected for hearing
2009-09-14 Appellant's factum - cross appeal, included in respondent's factum, Completed on: 2009-09-14 Canadian Broadcasting Corporation
2009-09-14 Respondent's book of authorities, Completed on: 2009-09-14 Canadian Broadcasting Corporation
2009-09-14 Respondent's factum, Completed on: 2009-09-14 Canadian Broadcasting Corporation
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 Canadian Broadcasting Corporation, 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, Noel & Associés re: wishes to obtain the same time for oral arguments as the respondent City of Montreal
2009-09-02 Reply to the motion for leave to intervene, (Letter Form), re.: reply to response of Canadian Broadcasting Corporation, 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 Canadian Broadcasting Corporation
2009-08-26 Response to the motion for leave to intervene, (bookform) (by Federation of Canadian Municipalities), Completed on: 2009-08-28 Canadian Broadcasting Corporation
2009-08-26 Response to the motion for leave to intervene, (bookform) (by City of Toronto), Completed on: 2009-08-26 Canadian Broadcasting Corporation
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 32881), 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 Federation of Canadian Municipalities) (joint with 32881), 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 32881), Completed on: 2009-08-21 City of Montreal
2009-08-21 Response to the motion for leave to intervene, from Pierre Landry dated Aug. 20/09 (by Federation of Canadian Municipalities) (joint with 32881), Completed on: 2009-08-21 City of Montreal
2009-08-18 Motion for leave to intervene, (bookform) (joint with 32881), 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, from Guy Regimbal dated Aug. 17/09, Completed on: 2009-08-17 Canadian Broadcasting Corporation
2009-08-13 Notice of hearing sent to parties
2009-08-12 Response to motion to extend time, 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
2009-08-06 Correspondence received from, Noel & Ass. re: Aug. 4/09 corrections to paragraph 35 of their factum and table of authorities page 41 (rec'd by e-mail with proof of service, original service rec'd Aug. 13/09) City of Montreal
2009-08-04 Respondent's book of authorities - cross appeal, Completed on: 2009-08-06 City of Montreal
2009-07-21 Appellant's book of authorities, Vol. 1 to 4, Completed on: 2009-07-21 City of Montreal
2009-07-21 Appellant's record, Vol. 1 to 6, Completed on: 2009-07-21 City of Montreal
2009-07-21 Appellant's factum, (Aug. 4/09 re: correction to paragraphe 35 and page 41 of the factum, see letter rec'd Aug. 6/09), 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, Guy Régimbald dated April 7, 2009. Re: Gowlings will be acting as agent Canadian Broadcasting Corporation
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 April 9/09 re: confirming he is acting as agent for the appellant (by fax) 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 and the conditional application for leave to cross-appeal from the judgment of the Federal Court of Appeal, Number A-427-07, 2008 FCA 278, dated September 19, 2008, are granted without costs.

Granted, without costs
2009-04-02 Judgment of the Court on the application for leave to cross-appeal, See decision on Application for Leave
Granted, without costs
2009-04-02 Decision on motion for leave to intervene, See decision on Application for Leave to Appeal
Dismissed, without costs
2009-02-23 All material on the application for leave to cross-appeal submitted to the Judges
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 Response to the motion for leave to intervene, (Letter Form), (by fax)from Sylvie Gadoury dated Jan. 6/09 (original rec'd Jan. 9/09), Completed on: 2009-01-06 Canadian Broadcasting Corporation
2008-12-22 Applicant's reply to respondent's argument, Completed on: 2008-12-22 City of Montreal
2008-12-15 Application for leave to cross-appeal, CONDITIONAL (Included in the response), Completed on: 2008-12-15 Canadian Broadcasting Corporation
2008-12-15 Respondent's response on the application for leave to appeal, Completed on: 2008-12-15 Canadian Broadcasting Corporation
2008-12-12 Motion for leave to intervene, Completed on: 2008-12-12 Federation of Canadian Municipalities
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. Mtl Port Authority (32881) City of Montreal
2008-11-14 Application for leave to appeal, 1 CD filed (3 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

Main parties - Appellants
Name Role Status
City of Montreal Appellant / Respondent on cross-appeal Active

v.

Main parties - Respondents
Name Role Status
Canadian Broadcasting Corporation Respondent / Appellant on cross-appeal Active

Other parties

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
Brunet, Lamarre
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

Party: Canadian Broadcasting Corporation

Counsel
Sylvie Gadoury
Judith Harvie
Société Radio-Canada
Services juridiques - 2e étage
1400, boul. René-Lévesque Est
Montréal, Quebec
H2L 2M2
Telephone: (514) 597-4094
FAX: (514) 597-4087
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

Party: Attorney General of Canada

Counsel
Nathalie Benoit
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
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

Party: Federation of Canadian Municipalities

Counsel
Marie-France Major
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

Party: City of Toronto

Counsel
Anna Kinastowski
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
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

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, CBC’s decision to change real property tax rate in calculating its PLTs exceeds powers provided for in CCPR - Whether, since payment is one to which no condition may be attached, Crown corporations have power to revise their PLTs for previous years themselves - Whether, since Federal Court of Appeal held that legality of exercise of discretion allegedly given to CBC 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-631-05, 2007 CF 700

Demande de la demanderesse en contrôle judiciaire accueillie; déclaration de nullité de la décision de la SRC et d’une autre société fédérale de réduire leur taux d’équivalent de taxe foncière municipale; ordonnance de prise de décisions appliquant le tau

September 19, 2008
Federal Court of Appeal

A-427-07, 2008 CAF 278

Appel accueilli; ordonnance de contrôle judiciaire annulée; nouveau taux établi selon la méthode de calcul de l’autre société.

Memorandums of argument on application for leave to appeal

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 filing 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.

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Factums on appeal

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.

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Date modified: 2025-02-27