Caisse populaire de Charlesbourg v. Beauport (City), [1994] 3 S.C.R. 833
City of Beauport Appellant
v.
Caisse populaire de Charlesbourg Respondent
Indexed as: Caisse populaire de Charlesbourg v. Beauport (City)
File No.: 23753.
1994: December 7.
Present: Lamer C.J. and La Forest, L'Heureux‑Dubé, Sopinka, Gonthier, McLachlin and Iacobucci JJ.
on appeal from the court of appeal for quebec
Municipal law ‑‑ Taxation ‑‑ No contradiction or incompatibility between s. 13 of the Charter of the City of Beauport and s. 486 of the Cities and Towns Act, R.S.Q., c. C‑19.
Statutes and Regulations Cited
Charter of the City of Beauport [in S.Q. 1975, c. 91], s. 13.
Cities and Towns Act, R.S.Q., c. C‑19, s. 486.
APPEAL from a judgment of the Quebec Court of Appeal, 1993 3947 (QC CA), [1994] R.L. 180, 57 Q.A.C. 289, reversing a judgment of the Superior Court. Appeal allowed.
Raynold Langlois, Q.C., and Dominique Pion, for the appellant.
Yves Alain and Jules Brière, for the respondent.
//Gonthier J.//
English version of the judgment of the Court delivered orally by
Gonthier J. ‑‑ For the reasons given by the trial judge, we are all of the view that the action is without foundation. There is no contradiction or incompatibility between s. 13 of the appellant's Charter and s. 486 of the Cities and Towns Act. These are distinct taxation powers which co-exist. The one granted by s. 13 is not subject according to its very wording to the requirement of taxation by annual by-law provided for in s. 486. Only the tax rate is annual.
Accordingly the appeal is allowed and the judgment of the Superior Court restored. The action is dismissed with costs throughout in favour of the appellant.
Judgment accordingly.
Solicitors for the appellant: Langlois Robert, Montreal.
Solicitors for the respondent: Hickson Martin Blanchard, Sillery.