Jacques Viau

The appellants appealed a decision regarding the interpretation of the phrase 'any subsequent purchaser' in s. 792 of the Charter of the City of Montreal.

The Supreme Court of Canada agreed with the Court of Appeal that the phrase includes a purchaser in a judicial sale, as the Charter makes no distinction in respect of the latter.

The appeal was dismissed with costs.

The appellants appealed a judgment of the Court of Appeal of Quebec regarding the municipal assessment and valuation of an industrial complex.

The appellants challenged the finding of the municipal assessor and the application of a sale subsequent to the assessment to establish the real value.

The Supreme Court of Canada dismissed the appeal, finding no basis to intervene with the Court of Appeal's disposition of the matters.