Canadian National Railways v. Town of Capreol

Canadian National Railways v. Town of Capreol

The building is not exempt under s.5(9) because the phrase 'other charitable institution' is limited by ejusdem generis to institutions similar to those specifically listed and the Y.M.C.A. branch provided adequate returns and competed with local commercial lodging, so it was not a charitable institution conducted on philanthropic principles; it is not exempt under s.47(3) because it was not in actual use and occupation by the railway company and was not used exclusively for railway purposes as members of the public also used it.

Citation
[1925] SCR 499
Parties
Appellant (plaintiff): Canadian National Railways; Respondent (defendant): Town of Capreol
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
18 June 1925
Procedural Posture
Appeal (taxation) / Hearing and Judgment by the Supreme Court of Canada on Appeal From the Appellate Division of the Supreme Court of Ontario
Outcome
Appeal dismissed with costs.
Legal Topics
Tax Exemption, Charitable Institution, Statutory Interpretation, Ejusdem Generis, Railway Property Assessment
Source Language
English
Taxation Tax Exemption Charitable Institution Statutory Interpretation Ejusdem Generis Railway Property Assessment

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Parties

Canadian National Railways

Appellant (plaintiff)

Town of Capreol

Respondent (defendant)

Procedural Posture

Appeal (taxation) / Hearing and Judgment by the Supreme Court of Canada on Appeal From the Appellate Division of the Supreme Court of Ontario

Legal Issues

  1. 1 Whether the Y.M.C.A. building on railway land is exempt from municipal taxation under s.5(9) of The Ontario Assessment Act as a charitable institution conducted on philanthropic principles and not for profit or gain
  2. 2 Whether the building is exempt under s.47(3) of The Ontario Assessment Act as a structure on railway lands used exclusively for railway purposes or incidental thereto
  3. 3 How to construe the phrase 'charitable institution' in s.5(9) and 'used exclusively for railway purposes' in s.47(3)

Ratio Decidendi

The building is not exempt under s.5(9) because the phrase 'other charitable institution' is limited by ejusdem generis to institutions similar to those specifically listed and the Y.M.C.A. branch provided adequate returns and competed with local commercial lodging, so it was not a charitable institution conducted on philanthropic principles; it is not exempt under s.47(3) because it was not in actual use and occupation by the railway company and was not used exclusively for railway purposes as members of the public also used it.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.