The City of Beauport appealed a decision of the Quebec Court of Appeal regarding municipal taxation powers.
The Supreme Court of Canada allowed the appeal, restoring the trial judge's decision.
The Court held that there is no contradiction or incompatibility between s. 13 of the Charter of the City of Beauport and s. 486 of the Cities and Towns Act.
The taxation power granted by s. 13 is not subject to the requirement of taxation by annual by-law provided for in s. 486, as only the tax rate is annual.
