City of Sillery v. Canadian Petrofina Limited et al.

City of Sillery v. Canadian Petrofina Limited et al.

The City was bound by the factual stance it adopted in defence (estoppel); the by-law was properly declared void for discriminatory application and the appeal was dismissed on that ground without deciding the constitutional issue.

Citation
[1970] SCR 533
Parties
Appellant / Defendant: City of Sillery; Respondent / Plaintiff: Canadian Petrofina Limited; Respondent / Plaintiff: Imperial Oil Limited; Respondent / Plaintiff: Les Pétroles Inc.; Respondent / Plaintiff: St. Lawrence Tankers Limited; Respondent / Plaintiff: Shell Canada Limited; Respondent / Plaintiff: Texaco Canada Limited; Respondent / Plaintiff: The British American Oil Company Limited; Intervener: The Attorney General of Canada; Intervener: The Attorney General of Quebec; Intervener: The Attorney General of Alberta
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
13 March 1970
Procedural Posture
Civil Appeal (municipal Taxation) / On Appeal From Court of Queen's Bench, Appeal Side, Province of Quebec to Supreme Court of Canada; Judgment Delivered March 13, 1970
Outcome
Appeal dismissed with costs.
Legal Topics
Discrimination, By Law Interpretation, Tax by Law Validity, Preamble as Part of by Law, Procedural Estoppel (party Bound by Defence)
Source Language
English
Municipal Law Taxation Constitutional Law Discrimination By Law Interpretation Tax by Law Validity Preamble as Part of by Law Procedural Estoppel (party Bound by Defence)

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Parties

City of Sillery

Appellant / Defendant

Canadian Petrofina Limited

Respondent / Plaintiff

Imperial Oil Limited

Respondent / Plaintiff

Les Pétroles Inc.

Respondent / Plaintiff

St. Lawrence Tankers Limited

Respondent / Plaintiff

Shell Canada Limited

Respondent / Plaintiff

Texaco Canada Limited

Respondent / Plaintiff

The British American Oil Company Limited

Respondent / Plaintiff

The Attorney General of Canada

Intervener

The Attorney General of Quebec

Intervener

The Attorney General of Alberta

Intervener

Procedural Posture

Civil Appeal (municipal Taxation) / On Appeal From Court of Queen's Bench, Appeal Side, Province of Quebec to Supreme Court of Canada; Judgment Delivered March 13, 1970

Legal Issues

  1. 1 Whether By-law No. 465 was discriminatorily applied as a tax by-law
  2. 2 Whether the by-law was unconstitutional
  3. 3 Whether the municipality was bound by its manner of conducting its defence before the Court

Ratio Decidendi

The City was bound by the factual stance it adopted in defence (estoppel); the by-law was properly declared void for discriminatory application and the appeal was dismissed on that ground without deciding the constitutional issue.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs; without costs to the intervening parties.
  • By-law No. 465 and s. 5 of By-law No. 466 declared void for discrimination.