The appellant applied for authorization to institute a class action against the municipality, alleging that property tax increases exceeded the statutory 5% ceiling.
He sought a declaration that the tax by-laws were inconsistent with the municipal charter and a refund of the overpayments.
The Supreme Court of Canada upheld the lower courts' refusal to authorize the class action, finding that the facts alleged did not justify the conclusions sought, as a simple declaration of inconsistency without quashing the by-laws could not legally ground a claim for a tax refund.
