Town of Ford City v. Ford Motor Co. of Canada, Ltd.

Town of Ford City v. Ford Motor Co. of Canada, Ltd.

The gantry crane is not assessable because it falls within the s.4(19) exemption as machinery used for manufacturing and is not 'machinery used for the production or supply of motive power'; accordingly it is non-assessable under the Assessment Act.

Citation
[1929] SCR 490
Parties
Appellant / Plaintiff: The Corporation of the Town of Ford City; Respondent / Defendant: The Ford Motor Company of Canada, Limited
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
31 May 1929
Procedural Posture
Taxation Appeal / Final Appeal to Supreme Court of Canada From Appellate Division of the Supreme Court of Ontario
Outcome
Appeal dismissed with costs.
Legal Topics
Assessability of Property, Assessment Act Interpretation, Machinery Exemption, Real Property Vs Chattel
Source Language
English
Taxation Property Law Municipal Law Assessability of Property Assessment Act Interpretation Machinery Exemption Real Property Vs Chattel

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 3 Party arguments 2
Sign in to unlock

Parties

The Corporation of the Town of Ford City

Appellant / Plaintiff

The Ford Motor Company of Canada, Limited

Respondent / Defendant

Procedural Posture

Taxation Appeal / Final Appeal to Supreme Court of Canada From Appellate Division of the Supreme Court of Ontario

Legal Issues

  1. 1 Whether the gantry crane on respondent’s premises is assessable or liable to taxation under the Ontario Assessment Act, R.S.O. 1927, c. 238
  2. 2 Whether the movable part of the crane is a chattel or falls within s.1(h) as non-assessable
  3. 3 Whether the crane is 'machinery used for manufacturing' or 'machinery used for the production or supply of motive power' under s.4(19)

Ratio Decidendi

The gantry crane is not assessable because it falls within the s.4(19) exemption as machinery used for manufacturing and is not 'machinery used for the production or supply of motive power'; accordingly it is non-assessable under the Assessment Act.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.
  • Declaration that the gantry crane was not assessable or liable to taxation under the Assessment Act, R.S.O. 1927, c. 238.