The City of Ottawa v. The Canadian National Railways

The City of Ottawa v. The Canadian National Railways

Clause 3 must be read in the context of the municipality's established assessment-roll procedure under s.57; the fixed $500,000 valuation applied to any assessment made during the fifteen specified years, including the assessment roll prepared in 1923 as the basis for taxation in 1924, so the fifteen-year period extended to include 1924.

Citation
[1925] SCR 494
Parties
Appellant / Plaintiff: City of Ottawa; Respondent / Defendant: Canadian National Railway
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
18 June 1925
Procedural Posture
Appeal (municipal Taxation) / Supreme Court of Canada Decision on Appeal From Appellate Division of Ontario
Outcome
Appeal dismissed; judgment of the Appellate Division affirmed.
Legal Topics
Assessment Valuation, Fixed Valuation Agreement, Term of Years, Assessment Roll Procedure, Statutory and Contractual Interpretation
Source Language
English
Taxation Municipal Law Property Law Administrative Law Contract Law Assessment Valuation Fixed Valuation Agreement Term of Years +2 more

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Parties

City of Ottawa

Appellant / Plaintiff

Canadian National Railway

Respondent / Defendant

Procedural Posture

Appeal (municipal Taxation) / Supreme Court of Canada Decision on Appeal From Appellate Division of Ontario

Legal Issues

  1. 1 Whether the fifteen-year fixed assessment period expired in 1923 or extended to include 1924
  2. 2 Whether a valuation entered in an assessment roll prepared in one year as the basis for taxation of the next year falls within the agreement's fixed assessment period
  3. 3 How to construe clause 3 of the 1907 agreement in light of municipal assessment procedure under section 57 of the Assessment Act

Ratio Decidendi

Clause 3 must be read in the context of the municipality's established assessment-roll procedure under s.57; the fixed $500,000 valuation applied to any assessment made during the fifteen specified years, including the assessment roll prepared in 1923 as the basis for taxation in 1924, so the fifteen-year period extended to include 1924.

Court Disposition

Appeal dismissed; judgment of the Appellate Division affirmed.

Orders

  • Appeal dismissed with costs