Township of Tisdale v. Hollinger Consolidated Gold Mines Ltd.

Township of Tisdale v. Hollinger Consolidated Gold Mines Ltd.

The slimes disposal system and the conveyor and associated buildings, plant and machinery are integral, essential parts of the concentrating and extraction system and therefore fall within the exemption of s.40(4) as concentrators or as plant used mainly for obtaining minerals; furthermore the appellate court will not overturn the Board's finding that the lands are mineral lands absent an error of law. Thus the assessed items in dispute are exempt and the Appellate Division's decision is affirmed.

Citation
[1933] SCR 321
Parties
Appellant (plaintiff): The Municipal Corporation of the Township of Tisdale; Respondent (defendant): Hollinger Consolidated Gold Mines Limited
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
25 April 1933
Procedural Posture
Taxation — Assessment Appeal (municipal Assessment of Mining Property) / On Appeal to the Supreme Court of Canada From the Appellate Division of the Supreme Court of Ontario
Outcome
Appeal dismissed with costs; judgment of the Appellate Division of Ontario affirmed.
Legal Topics
Assessment Exemption, Mineral Land, Concentrator Definition, Statutory Interpretation, Scope of Appellate Review
Source Language
English
Taxation Administrative Law Property Law Mining Law Municipal Law Assessment Exemption Mineral Land Concentrator Definition +2 more

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Parties

The Municipal Corporation of the Township of Tisdale

Appellant (plaintiff)

Hollinger Consolidated Gold Mines Limited

Respondent (defendant)

Procedural Posture

Taxation — Assessment Appeal (municipal Assessment of Mining Property) / On Appeal to the Supreme Court of Canada From the Appellate Division of the Supreme Court of Ontario

Legal Issues

  1. 1 Whether buildings, plant and machinery in, on or under mineral land used mainly for obtaining minerals or forming part of concentrators are exempt under s.40(4) of the Assessment Act R.S.O. 1927
  2. 2 Whether the slimes disposal system and the gravel/sand conveyor system form part of a "concentrator" or are otherwise essential to obtaining minerals and thus exempt
  3. 3 Whether appellate courts may review findings of fact by the Ontario Railway and Municipal Board concerning whether land is "mineral land"

Ratio Decidendi

The slimes disposal system and the conveyor and associated buildings, plant and machinery are integral, essential parts of the concentrating and extraction system and therefore fall within the exemption of s.40(4) as concentrators or as plant used mainly for obtaining minerals; furthermore the appellate court will not overturn the Board's finding that the lands are mineral lands absent an error of law. Thus the assessed items in dispute are exempt and the Appellate Division's decision is affirmed.

Court Disposition

Appeal dismissed with costs; judgment of the Appellate Division of Ontario affirmed.

Orders

  • Appeal dismissed with costs
  • Order affirming Appellate Division decision [1931] O.R. 640 (as reported)