City of Windsor v. Hiram Walker-Gooderham & Worts Ltd. et al.

City of Windsor v. Hiram Walker-Gooderham & Worts Ltd. et al.

Appeal dismissed: where statute provides a special limited appeal procedure (s.57(3)) that procedure is exhaustive and the decision of the county court judge on appeals under s.57(3) is final for the matters in question (1940 and 1941 income); s.84 does not apply to permit the municipality to appeal to the Ontario Municipal Board in these circumstances; and By-law under s.123 could not validly assess 1942 income in 1943 because of s.123(12) limiting retroactivity.

Citation
[1949] SCR 215
Parties
Plaintiff/appellant: The Corporation of the City of Windsor; Defendant/respondent: Hiram Walker-Gooderham & Worts Limited; Defendant/respondent: Subsidiaries Holding Company Limited
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
7 January 1949
Procedural Posture
Assessment and Taxation Appeal / On Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario
Outcome
Appeal dismissed
Legal Topics
Income Assessment, Right of Appeal, Assessment Rolls, Interpretation of Assessment Act S.57 and S.123
Source Language
English
Taxation Administrative Law Municipal Law Statutory Interpretation Income Assessment Right of Appeal Assessment Rolls Interpretation of Assessment Act S.57 and S.123

Case Brief

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Parties

The Corporation of the City of Windsor

Plaintiff/appellant

Hiram Walker-Gooderham & Worts Limited

Defendant/respondent

Subsidiaries Holding Company Limited

Defendant/respondent

Procedural Posture

Assessment and Taxation Appeal / On Appeal to the Supreme Court of Canada From the Court of Appeal for Ontario

Legal Issues

  1. 1 Whether decision of the county court judge under s.57(3) is final or subject to further appeal under s.84
  2. 2 Whether municipality had standing to appeal to the Ontario Municipal Board under s.84 in these circumstances
  3. 3 Whether income for 1942 could be assessed and taxed under s.123 and effect of s.123(12)

Ratio Decidendi

Appeal dismissed: where statute provides a special limited appeal procedure (s.57(3)) that procedure is exhaustive and the decision of the county court judge on appeals under s.57(3) is final for the matters in question (1940 and 1941 income); s.84 does not apply to permit the municipality to appeal to the Ontario Municipal Board in these circumstances; and By-law under s.123 could not validly assess 1942 income in 1943 because of s.123(12) limiting retroactivity.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs
  • By-law assessment for 1942 income held not collectible under s.123(12) (1942 income not properly assessable under 1943 by-law)