The appellant, a non-profit corporation providing laundry and group purchasing services to public establishments, sought tax exemptions under the Act respecting Municipal Taxation.
The Bureau de révision de l'évaluation foncière du Québec dismissed the complaint, but the Court of Québec set it aside.
The Court of Appeal restored the Bureau's decision.
The Supreme Court of Canada allowed the appeal, applying the reasoning from a companion case to hold that the appellant should not be treated differently from its member establishments for tax purposes and is entitled to the exemptions.
