The appellant town appealed a decision of the Quebec Court of Appeal regarding a business tax assessment.
The Supreme Court of Canada allowed the appeal, restoring the Provincial Court's judgment that affirmed the Board of Revision's dismissal of the respondents' complaints.
The Court assumed, without deciding, that the Board had the required jurisdiction, as the issue was raised for the first time before the Supreme Court and it would not be in the interests of justice to delay the proceedings further.
