York v. Edmonton (City)

York v. Edmonton (City)

The exemption in s.3(4) of Title XXXII of the Edmonton Charter does not extend to fees collectible by the municipality under the Territorial Liquor License Ordinance because those fees are not ‘license fees’ in the sense of municipal licenses the city could grant; accordingly the municipal by-law imposing the fees under s.46(2) was valid and the appeal fails.

Citation
(1909) 42 SCR 363
Parties
Appellant / Plaintiff: Archibald York; Respondent / Defendant: City of Edmonton
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
20 October 1909
Procedural Posture
Appeal / Supreme Court of Canada on Appeal From the Supreme Court of Alberta
Outcome
Appeal dismissed with costs
Legal Topics
License Fees, Charter Interpretation, Liquor Licensing, Assessment and Exemption
Source Language
English
Municipal Law Statutory Interpretation Taxation License Fees Charter Interpretation Liquor Licensing Assessment and Exemption

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Parties

Archibald York

Appellant / Plaintiff

City of Edmonton

Respondent / Defendant

Procedural Posture

Appeal / Supreme Court of Canada on Appeal From the Supreme Court of Alberta

Legal Issues

  1. 1 Whether the exemption in s.3(4), Title XXXII of the Edmonton Charter that exempts persons assessed for a business from paying ‘a license fee in respect of the same business’ applies to fees collected by a municipality under the Territorial Liquor License Ordinance.
  2. 2 Whether a municipal by-law enacted under s.46(2) of the Liquor License Ordinance imposing fees on licensees is inconsistent with the Edmonton Charter and therefore invalid as applied to a taxpayer already assessed for business tax.

Ratio Decidendi

The exemption in s.3(4) of Title XXXII of the Edmonton Charter does not extend to fees collectible by the municipality under the Territorial Liquor License Ordinance because those fees are not ‘license fees’ in the sense of municipal licenses the city could grant; accordingly the municipal by-law imposing the fees under s.46(2) was valid and the appeal fails.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed with costs.