Montreal Abattoirs Ltd. v. City of Montreal

Montreal Abattoirs Ltd. v. City of Montreal

Section 541 of the Montreal charter constitutes authority to impose a tax (not merely recover compensation for services), the council’s resolutions implementing s.541 were effective and prior contracts or deeds did not create an exemption or vested right negativing the tax; appeal dismissed.

Citation
[1926] SCR 60
Parties
Plaintiff / Appellant: Montreal Abattoirs Limited; Defendant / Respondent: The City of Montreal
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
10 December 1925
Procedural Posture
Civil Appeal (contract Claim and Municipal Taxation) / Appeal to the Supreme Court of Canada From the Court of King’s Bench, Quebec; Judgment on Appeal (1925)
Outcome
Appeal dismissed with costs.
Legal Topics
Municipal Taxation, Statutory Interpretation, Vested Rights, Municipal Contracts, Public Health Regulation
Source Language
English
Municipal Law Taxation Contract Law Administrative Law Municipal Taxation Statutory Interpretation Vested Rights Municipal Contracts +1 more

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Parties

Montreal Abattoirs Limited

Plaintiff / Appellant

The City of Montreal

Defendant / Respondent

Procedural Posture

Civil Appeal (contract Claim and Municipal Taxation) / Appeal to the Supreme Court of Canada From the Court of King’s Bench, Quebec; Judgment on Appeal (1925)

Legal Issues

  1. 1 Whether section 541 of the Montreal charter imposed a tax or merely a charge for services
  2. 2 Whether the municipality complied with the procedural/conditional requirements of s.541 before exacting the charge
  3. 3 Whether prior contracts or deeds exempted the appellant from the levy

Ratio Decidendi

Section 541 of the Montreal charter constitutes authority to impose a tax (not merely recover compensation for services), the council’s resolutions implementing s.541 were effective and prior contracts or deeds did not create an exemption or vested right negativing the tax; appeal dismissed.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.