Town of Westmount v. Montreal Light, Heat and Power Co.

Town of Westmount v. Montreal Light, Heat and Power Co.

The majority held that under s.100 of the Westmount Charter the words used ('lot' in English and 'terrain' in French) do not encompass public streets or the respondents' poles, wires and gas-mains situated on or under streets; consequently the by-law purporting to tax "all real estate" exceeded the municipal taxing authority and the assessments on those installations were invalid, so the appeal fails and the dismissal of the action is affirmed.

Citation
(1911) 44 SCR 364
Parties
Plaintiff/appellant: Town of Westmount; Defendant/respondent: Montreal Light, Heat and Power Company
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
3 April 1911
Procedural Posture
Taxation / Appeal to the Supreme Court of Canada From the Court of King's Bench, Province of Quebec
Outcome
Appeal dismissed; judgment of the Court of King's Bench (Appeal Side) affirmed; action dismissed with costs.
Legal Topics
Assessment, Immovable Property, Bilingual Statute Construction, Municipal Taxation Powers, Easements Vs. Ownership
Source Language
English
Taxation Municipal Law Property Law Statutory Interpretation Assessment Immovable Property Bilingual Statute Construction Municipal Taxation Powers +1 more

Case Brief

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Parties

Town of Westmount

Plaintiff/appellant

Montreal Light, Heat and Power Company

Defendant/respondent

Procedural Posture

Taxation / Appeal to the Supreme Court of Canada From the Court of King's Bench, Province of Quebec

Legal Issues

  1. 1 Whether poles, wires, transformers and gas-mains placed on or under public streets are taxable real estate under s.100 of the Westmount Charter (56 Vict. ch. 54 (Que.))
  2. 2 Whether the French term 'terrain' or the English term 'lot' in the bilingual statute authorizes municipal taxation of street installations
  3. 3 Whether the respondents' installations constitute immovables or erections taxable as part of a lot

Ratio Decidendi

The majority held that under s.100 of the Westmount Charter the words used ('lot' in English and 'terrain' in French) do not encompass public streets or the respondents' poles, wires and gas-mains situated on or under streets; consequently the by-law purporting to tax "all real estate" exceeded the municipal taxing authority and the assessments on those installations were invalid, so the appeal fails and the dismissal of the action is affirmed.

Court Disposition

Appeal dismissed; judgment of the Court of King's Bench (Appeal Side) affirmed; action dismissed with costs.

Orders

  • Appeal dismissed with costs.
  • Judgment of the Court of King's Bench, Appeal Side, Province of Quebec, affirmed.