Regina Public School District v. Gratton Separate School District

Regina Public School District v. Gratton Separate School District

By majority the Court held that on proper construction s.93a does not entitle the separate school board to a portion of the taxes collected from the listed companies; s.93a must be read in light of s.93 and the existing school ordinances and applies only in the context of companies capable of giving the s.93 notice (i.e. where the division contemplated by s.93 could be effected), therefore the defendant had no right to the contested portion of the taxes and the appeal is allowed.

Citation
(1915) 50 SCR 589
Parties
Appellant / Plaintiff: Regina Public School District No. 4 of Saskatchewan; Respondent / Defendant: Gratton Separate School District No. 13 of Saskatchewan
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
2 February 1915
Procedural Posture
Appeal Concerning Apportionment of School Taxes Under a Special Case / Decision by the Supreme Court of Canada on Appeal From the Supreme Court of Saskatchewan (special Case)
Outcome
Appeal allowed; judgment of the Supreme Court of Saskatchewan reversed; defendant not entitled to portion of contested taxes; costs awarded to appellant.
Legal Topics
Separate Schools, School Taxation Apportionment, Legislative Jurisdiction, Construction of Statute, Rights of Corporations
Source Language
English
Education Law Constitutional Law Taxation Law Statutory Interpretation Separate Schools School Taxation Apportionment Legislative Jurisdiction Construction of Statute +1 more

Case Brief

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Parties

Regina Public School District No. 4 of Saskatchewan

Appellant / Plaintiff

Gratton Separate School District No. 13 of Saskatchewan

Respondent / Defendant

Procedural Posture

Appeal Concerning Apportionment of School Taxes Under a Special Case / Decision by the Supreme Court of Canada on Appeal From the Supreme Court of Saskatchewan (special Case)

Legal Issues

  1. 1 Whether the Saskatchewan Legislature had jurisdiction to enact s.93a of the School Assessment Act (Sask) under s.17 of the Saskatchewan Act
  2. 2 Whether, if s.93a is ultra vires, the separate school board nonetheless has a right to a portion of the contested taxes
  3. 3 Whether s.93a, if intra vires, entitles the separate school board to a portion of taxes collected from companies that did not give notices under s.93

Ratio Decidendi

By majority the Court held that on proper construction s.93a does not entitle the separate school board to a portion of the taxes collected from the listed companies; s.93a must be read in light of s.93 and the existing school ordinances and applies only in the context of companies capable of giving the s.93 notice (i.e. where the division contemplated by s.93 could be effected), therefore the defendant had no right to the contested portion of the taxes and the appeal is allowed.

Court Disposition

Appeal allowed; judgment of the Supreme Court of Saskatchewan reversed; defendant not entitled to portion of contested taxes; costs awarded to appellant.

Orders

  • Appeal allowed with costs to appellant.
  • Judgment of the Supreme Court of Saskatchewan (en banc) reversed.