Waters (Township) v. International Nickel Co. of Canada

Waters (Township) v. International Nickel Co. of Canada

The Waters Township plant performs concentration (removal of impurities and recovery of metals) and therefore qualifies as a "concentrator" exempt from assessment under s.33(4) of The Assessment Act; the exemption is not limited to concentrators on mineral land; the processes are not manufacturing for business-assessment purposes under s.6(e); appeal dismissed.

Citation
[1959] SCR 585
Parties
Appellant / Defendant: The Corporation of the Township of Waters; Respondent / Plaintiff: The International Nickel Company of Canada Limited
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
28 April 1959
Procedural Posture
Appeal (taxation) / Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario; Judgment on Appeal
Outcome
Appeal dismissed; judgment of the Court of Appeal for Ontario and trial judge affirmed; costs awarded to respondent.
Legal Topics
Assessment Act Interpretation, Exemption for Concentrators, Business Assessment (manufacturer), Mining Tax Act Interaction
Source Language
English
Taxation Municipal Law Mining Law Assessment Act Interpretation Exemption for Concentrators Business Assessment (manufacturer) Mining Tax Act Interaction

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Parties

The Corporation of the Township of Waters

Appellant / Defendant

The International Nickel Company of Canada Limited

Respondent / Plaintiff

Procedural Posture

Appeal (taxation) / Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario; Judgment on Appeal

Legal Issues

  1. 1 Whether the Waters Township plant is a "concentrator" within s.33(4) of The Assessment Act and thus exempt from assessment
  2. 2 Whether the exemption for concentrators under s.33(4) applies only to concentrators situate upon mineral land
  3. 3 Whether operations at the plant constitute manufacturing for purposes of business assessment under s.6(e) of The Assessment Act

Ratio Decidendi

The Waters Township plant performs concentration (removal of impurities and recovery of metals) and therefore qualifies as a "concentrator" exempt from assessment under s.33(4) of The Assessment Act; the exemption is not limited to concentrators on mineral land; the processes are not manufacturing for business-assessment purposes under s.6(e); appeal dismissed.

Court Disposition

Appeal dismissed; judgment of the Court of Appeal for Ontario and trial judge affirmed; costs awarded to respondent.

Orders

  • Appeal dismissed with costs
  • Declaration that the respondent's buildings, plant and machinery are not assessable for taxation by the appellant for the years in question