Monteal L.H. & P. Cons. v. City of Westmount

Monteal L.H. & P. Cons. v. City of Westmount

Majority held that gas mains, electric poles, wires and transformers are 'immovables' (constructions) taxable under art. 5730 R.S.Q. as informed by Civil Code arts. 376 et seq.; electric and gas meters are movables within Civil Code arts. 380 and 384 and are not taxable as immovables; because the 1920‑21 and 1921‑22 electric assessments used one gross valuation that explicitly included meters and could not be apportioned, those entire assessments were invalid and taxes could not be recovered for those years; by‑law language using 'real estate'/'real property' is to be read to include immovables for taxation purposes; a defence of non‑assessability is not barred by failure to use statutory...

Citation
[1926] SCR 515
Parties
Appellant (defendant): Montreal Light, Heat & Power Consolidated; Respondent (plaintiff): City of Westmount
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
14 June 1926
Procedural Posture
Municipal Taxation Appeal / Appeal to the Supreme Court of Canada From Court of King’s Bench (quebec)
Outcome
Appeal allowed in part and dismissed in part; judgment of Court of King’s Bench reversed in part and maintained in part.
Legal Topics
Assessment, Immovable Vs Movable Property, Valuation Roll, School Taxes, By‑law Construction, Appeal From Assessment
Source Language
English
Municipal Law Taxation Property Law Civil Procedure Assessment Immovable Vs Movable Property Valuation Roll School Taxes +2 more

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 4 Authorities cited 12 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Montreal Light, Heat & Power Consolidated

Appellant (defendant)

City of Westmount

Respondent (plaintiff)

Procedural Posture

Municipal Taxation Appeal / Appeal to the Supreme Court of Canada From Court of King’s Bench (quebec)

Legal Issues

  1. 1 Whether gas mains, electric poles, wires and transformers are immovables taxable under art. 5730 R.S.Q.
  2. 2 Whether electric and gas meters are immovables or movables for taxation purposes
  3. 3 Whether a single gross assessment that includes both taxable immovables and non‑taxable movables is invalid and unenforceable when not apportionable

Ratio Decidendi

Majority held that gas mains, electric poles, wires and transformers are 'immovables' (constructions) taxable under art. 5730 R.S.Q. as informed by Civil Code arts. 376 et seq.; electric and gas meters are movables within Civil Code arts. 380 and 384 and are not taxable as immovables; because the 1920‑21 and 1921‑22 electric assessments used one gross valuation that explicitly included meters and could not be apportioned, those entire assessments were invalid and taxes could not be recovered for those years; by‑law language using 'real estate'/'real property' is to be read to include immovables for taxation purposes; a defence of non‑assessability is not barred by failure to use statutory...

Court Disposition

Appeal allowed in part and dismissed in part; judgment of Court of King’s Bench reversed in part and maintained in part.

Orders

  • Appeal allowed as to electric system assessments for years 1920‑21 and 1921‑22; taxes assessed for those years are not recoverable and appellant entitled to costs in this Court and Court of King’s Bench.
  • Judgment of Court of King’s Bench maintained as to gas system assessments for years 1920‑21, 1921‑22 and 1922‑23 and as to electric system assessment for 1922‑23; respondent entitled to recover those taxes and to costs of the action.