City of Vancouver v. B.C. Telephone Co.

City of Vancouver v. B.C. Telephone Co.

The Supreme Court held the 1947 amendment increasing the tax rate to 2.5% did not apply to taxes levied for the 1947 year and was not retroactive to January 1, 1937; tax liability for 1947 arose under the existing statutory scheme (returns/assessment roll and municipal levy) prior to the 1947 amendment taking effect, and the amending provisions must be read in context so they do not revive or retroactively change the prior rate absent clear legislative intent.

Citation
[1951] SCR 3
Parties
Plaintiff Appellant: City of Vancouver; Defendant Respondent: B.C. Telephone Company; Defendant Respondent: B.C. Electric Railway Company Ltd.; Defendant Respondent: B.C. Electric Company Ltd.
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
23 June 1950
Procedural Posture
Taxation Appeal to Supreme Court of Canada / Appeal From Court of Appeal for British Columbia; Judgment Delivered by Supreme Court of Canada
Outcome
Appeal dismissed with costs
Legal Topics
Retroactivity, Municipal Assessment and Levy, Public Utilities Taxation, Legislative Intent
Source Language
English
Taxation Municipal Law Statutory Interpretation Retroactivity Municipal Assessment and Levy Public Utilities Taxation Legislative Intent

Case Brief

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Parties

City of Vancouver

Plaintiff Appellant

B.C. Telephone Company

Defendant Respondent

B.C. Electric Railway Company Ltd.

Defendant Respondent

B.C. Electric Company Ltd.

Defendant Respondent

Procedural Posture

Taxation Appeal to Supreme Court of Canada / Appeal From Court of Appeal for British Columbia; Judgment Delivered by Supreme Court of Canada

Legal Issues

  1. 1 Whether the 1947 amendment increasing the tax rate to 2.5% applied to the taxation year 1947
  2. 2 Whether the 1947 amendment was retroactive to January 1, 1937
  3. 3 When the statutory tax liability is imposed under the municipal statutory scheme (assessment roll, returns, levy by-law)

Ratio Decidendi

The Supreme Court held the 1947 amendment increasing the tax rate to 2.5% did not apply to taxes levied for the 1947 year and was not retroactive to January 1, 1937; tax liability for 1947 arose under the existing statutory scheme (returns/assessment roll and municipal levy) prior to the 1947 amendment taking effect, and the amending provisions must be read in context so they do not revive or retroactively change the prior rate absent clear legislative intent.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed with costs to the respondents