Germain v. Montreal (City)

Germain v. Montreal (City)

The surtax on non-residential buildings is a direct tax raised for provincial purposes under s.92(2) and constitutes a true land tax within provincial jurisdiction; accordingly the challenged statutory and municipal provisions are valid and the appeals must be dismissed.

Citation
[1997] 1 SCR 1144
Parties
Appellant: Daniel Germain; Appellant: Nicolas Bougoulias; Appellant: Frank Scarpelli; Appellant: Louise Coiteux Di Renzo; Appellant: Julieta Sousa; Respondent/mis En Cause: The Attorney General of Quebec; Respondent/mis En Cause: The City of Montreal; Intervener: The Attorney General for Ontario
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
23 April 1997
Procedural Posture
Appeal / On Appeal From the Quebec Court of Appeal
Outcome
Appeals dismissed
Legal Topics
Division of Powers, Surtax on Non Residential Buildings, Direct Tax, Land Taxes, Constitution Act, 1867 S.92(2)
Source Language
English
Constitutional Law Municipal Law Taxation Division of Powers Surtax on Non Residential Buildings Direct Tax Land Taxes Constitution Act, 1867 S.92(2)

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Parties

Daniel Germain

Appellant

Nicolas Bougoulias

Appellant

Frank Scarpelli

Appellant

Louise Coiteux Di Renzo

Appellant

Julieta Sousa

Appellant

The Attorney General of Quebec

Respondent/mis En Cause

The City of Montreal

Respondent/mis En Cause

The Attorney General for Ontario

Intervener

Procedural Posture

Appeal / On Appeal From the Quebec Court of Appeal

Legal Issues

  1. 1 Whether the municipal surtax on non-residential buildings is a direct tax within provincial jurisdiction under s.92(2) of the Constitution Act, 1867
  2. 2 Whether the surtax qualifies as a true land tax or is ultra vires provincial power
  3. 3 Constitutional validity of provisions of the Act respecting Municipal Taxation and the municipal by-law imposing the surtax

Ratio Decidendi

The surtax on non-residential buildings is a direct tax raised for provincial purposes under s.92(2) and constitutes a true land tax within provincial jurisdiction; accordingly the challenged statutory and municipal provisions are valid and the appeals must be dismissed.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed with costs