The appellants sought authorization to institute class actions to quash municipal by-laws imposing property and business taxes and to obtain a refund of taxes paid.
The Supreme Court of Canada dismissed the appeals, holding that a class action is not an appropriate procedure for seeking to quash a municipal by-law.
The Court found that a declaration of nullity would apply to all ratepayers, making a class action unnecessary, and that the conclusions sought regarding tax refunds were unenforceable as they would require a recalculation of taxes rather than an immediate right to a refund.
