Motel Pierre Inc. v. Cité de Saint-Laurent

Motel Pierre Inc. v. Cité de Saint-Laurent

Section 33 of the Quebec Licence Act is confined to licence fees of the type contemplated by the provincial licensing statute and does not prohibit a municipal business tax of general application based on assessed rental value; therefore the tax paid was not recoverable under s.33.

Citation
[1967] SCR 607
Parties
Plaintiff/appellant: Motel Pierre Inc.; Defendant/respondent: La Cité De Saint-Laurent
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
26 June 1967
Procedural Posture
Tax Recovery Action (business Tax) / Appeal to the Supreme Court of Canada From the Court of Queen's Bench, Province of Quebec
Outcome
Appeal dismissed with costs.
Legal Topics
Business Tax, Municipal Taxation, Provincial Licensing, Interpretation of Licence Prohibition
Source Language
English
Municipal Law Tax Law Administrative Law Statutory Interpretation Business Tax Municipal Taxation Provincial Licensing Interpretation of Licence Prohibition

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Parties

Motel Pierre Inc.

Plaintiff/appellant

La Cité De Saint-Laurent

Defendant/respondent

Procedural Posture

Tax Recovery Action (business Tax) / Appeal to the Supreme Court of Canada From the Court of Queen's Bench, Province of Quebec

Legal Issues

  1. 1 Whether business tax levied by municipality on rental value of motel is prohibited by s.33 of the Quebec Licence Act
  2. 2 Whether s.33 of the Licence Act applies only to licence fees under the provincial licensing scheme or to general municipal business taxes
  3. 3 Whether the motel falls within the meaning of "hotel" under s.33 (common ground)

Ratio Decidendi

Section 33 of the Quebec Licence Act is confined to licence fees of the type contemplated by the provincial licensing statute and does not prohibit a municipal business tax of general application based on assessed rental value; therefore the tax paid was not recoverable under s.33.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.