101050457 Saskatchewan Ltd. et al. v. Provincial Mediation Board (Sask.), 2009 SKQB 152

• Judge: Gerein, J.
• Court: Court of Queen's Bench of Saskatchewan (Canada)
• Case Date: April 28, 2009
• Jurisdiction: Saskatchewan
• Citations: 2009 SKQB 152;(2009), 333 Sask.R. 107 (QB)

101050457 Sask. v. Mediation Bd. (2009), 333 Sask.R. 107 (QB)

MLB headnote and full text

Temp. Cite: [2009] Sask.R. TBEd. MY.020

101050457 Saskatchewan Ltd. and Gunner Industries Ltd. (applicants) v. Provincial Mediation Board (respondent) and City of Regina (intervenor)

(2008 Q.B.G. No. 1226; 2009 SKQB 152)

Indexed As: 101050457 Saskatchewan Ltd. et al. v. Provincial Mediation Board (Sask.)

Saskatchewan Court of Queen's Bench

Judicial Centre of Regina

Gerein, J.

April 28, 2009.

Summary:

The applicants sought an order of mandamus or alternatively an order under rule 674, compelling the Saskatchewan Provincial Mediation Board to inquire into the validity of the tax assessments, vis-à-vis alleged contamination of the subject properties. Further, the applicants sought an order of prohibition restraining the Board from issuing its consent to the enforcement process. The Board had mediated an arrangement whereby the taxes could be paid over time. The applicants neglected to carry that out.

The Saskatchewan Court of Queen's Bench dismissed the application. The Board had no jurisdiction to inquire whether the assessments were correct. It had jurisdiction in the area of whether the procedure required by the legislation was carried out, and it did not fail in that duty. Equally, it did not fail to mediate. In addition, rule 674 had no application, where a decision was simply anticipated. Even if a decision existed, there were no grounds presented which would justify quashing it. It would be wrong to grant prohibition where the applicant also requested mandamus. The one relief precluded the other.

Editor's Note: For related cases between the applicants and the City of Regina, see [2007] Sask.R. Uned. 106; 2007 SKCA 92 and (2009), 337 Sask.R. 185; 2009 SKCA 98.

Administrative Law - Topic 2266

Natural justice - The duty of fairness - What constitutes procedural fairness - The applicants sought an order of mandamus or alternatively an order under rule 674, compelling the Saskatchewan Provincial Mediation Board to inquire into the validity of the tax assessments, vis-à-vis alleged contamination of the subject properties - It was argued that the requested relief should be granted to rectify procedural unfairness - Particularly, it was submitted that the Board's failure to inquire into the validity of the assessments or to suspend proceedings until the appeal tribunal determined the question was unfair - The Saskatchewan Court of Queen's Bench disagreed - Were the Board to intervene as suggested, it would be overstepping its bounds and exceeding its authority - In the result, the court declined to grant an order of mandamus - See paragraphs 16 and 17.

Administrative Law - Topic 3553

Judicial review - Mandamus - Conditions precedent - Existence of duty - 101050457 Saskatchewan Ltd. owned two city properties - In 2001, the taxes on the properties fell into arrears and tax liens were registered - As of January 1, 2009, the tax arrears were $201,321.93 - The city took action to enforce payment, and to conclude the process, requested that the Provincial Mediation Board issue its consent for the city to take title to both properties - The Board was disposed to do so - All appeals had been disposed of, except for the 2008 tax year - The applicants sought an order of mandamus compelling the Board to inquire into the validity of the tax assessments and to effect a settlement - The Saskatchewan Court of Queen's Bench declined to grant an order of mandamus - The Board had no jurisdiction to inquire into the validity of the impugned assessments - It could do no more than ascertain that the taxes were owing; that they were assessed in accordance with the statutory procedures; that any payments made were properly credited; and that the applicant had means to pay - The Board inquired into those matters - Equally, the Board did not fail to mediate - The validity of the assessments fell to the original assessor and thereafter to the several appeal tribunals - It was not open to the court to compel such an inquiry - See paragraphs 12 to 17.

Administrative Law - Topic 5104

Judicial review - Certiorari - Conditions precedent - Requirement of decision or finality of decision - To conclude the tax enforcement process against the owner of two properties, the city of Regina requested that the Provincial Mediation Board issue its consent for the city to take title to both properties - The Board was disposed to do so - The property owner applied to forestall that happening, including by requesting an order under rule 674 - Rule 674 provided that "[w]here the court is satisfied that there are grounds for quashing or declaring void a decision to which the application relates, the court, in addition to granting such relief, may remit the matter to the court, tribunal or other authority concerned with the direction to rehear it or to reconsider it and reach a decision according to law" - The Saskatchewan Court of Queen's Bench held that rule 674 had no application - A decision was simply anticipated, and even if a decision existed, there were no grounds presented which would justify quashing it - See paragraph 18.

Administrative Law - Topic 6546

Judicial review - Prohibition - Procedure - Combined application with other claims - The applicant owner of two municipal properties sought an order of mandamus compelling the Saskatchewan Provincial Mediation Board to inquire into the validity of the property tax assessments, vis-à-vis alleged contamination of the subject properties - Further, the applicants sought an order of prohibition restraining the Board from issuing its consent to the enforcement process - The Saskatchewan Court of Queen's Bench declined to grant an order of prohibition - The court was faced "with something of a conundrum. On the one hand, the applicants want the court to grant mandamus and conduct an inquiry. Supposedly, that would lead to a decision by the Board of some sort. On the other hand, the applicants want the court to prohibit the Board from acting. The one precludes the other" - In any event, there was no basis upon which the court could conclude that if the Board were to grant its consent, it would be exceeding its authority or otherwise acting unlawfully - In the result, the court dismissed the application in its entirety - See paragraphs 19 and 20.

Administrative Law - Topic 9066

Boards and tribunals - Jurisdiction of particular boards and tribunals - Mediation boards - Saskatchewan Provincial Mediation Board - [See Administrative Law - Topic 2266 , Administrative Law - Topic 3553 and Real Property Tax - Topic 41 ].

Practice - Topic 225

Persons who can sue and be sued - Individuals and corporations - Status or standing - Nonparty to tax assessment - In 2009, the applicants sought orders compelling a provincial mediation board to inquire into the validity of taxes owing on the subject properties and to effect a settlement - The applicant Gunner Industries Ltd., transferred its interest in the properties to the other applicant on January 9, 2000 - In 2001, the taxes on the properties fell into arrears - Gunner Industries Ltd. was last struck from the corporate registry on February 28, 2005 - The Saskatchewan Court of Queen's Bench, as a preliminary matter, struck that party from the style of cause - Both situations resulted in that party having no capacity to bring the application - See paragraph 6.

Real Property Tax - Topic 41

Interpretation of taxing statute - General - At issue was the jurisdiction of the Saskatchewan Provincial Mediation Board - The Saskatchewan Court of Queen's Bench, at the outset, noted the leading jurisprudence that the assessment and taxation provisions of the relevant tax enforcement legislation constituted a complete statutory code - Consequently, the rights and remedies available to an aggrieved party must be found within that legislation - The court considered the taxation process under the legislation, including the three levels of appeal that were available to the property owner - The Board played no role in any of those described proceedings - It did not enter the picture until the city applied for title - At that point the Board's task was to grant or withhold its consent to the application for title to the subject property and to attempt to mediate some arrangement between the parties - That role was set out in s. 6(1) of the Provincial Mediation Board Act - See paragraphs 7 to 11.

Cases Noticed:

Hensrud v. Regina (City), [1994] 6 W.W.R. 751; 119 Sask.R. 97 (Q.B.), affd. [1994] 10 W.W.R. 1; 125 Sask.R. 209; 81 W.A.C. 209 (C.A.), refd to. [para. 7].

Saskatoon Fresh Pack Potatoes Ltd. v. Saskatoon (City) et al., [1997] 3 W.W.R. 248; 155 Sask.R. 22 (Q.B.), refd to. [para. 7].

Miller v. Moose Jaw (City) et al., [1998] 2 W.W.R. 499; 160 Sask.R. 71 (Q.B.), refd to. [para. 7].

Turbo Resources Ltd. v. Rotchell and Provincial Mediation Board (Sask.) (No. 1) (1985), 39 Sask.R. 27 (Q.B.), refd to. [para. 10].

Statutes Noticed:

Provincial Mediation Board Act, R.S.S. 1978, c. P-33, sect. 6(1) [para. 9].

Rules of Court (Sask.), Queen's Bench Rules, rule 674 [para. 18].

Counsel:

E.F. Anthony Merchant, Q.C., for the applicants;

Cherie J. Jarock, for the respondent;

Jana Marie Odling, for the intervenor.

This application was heard by Gerein, J., of the Saskatchewan Court of Queen's Bench, Judicial Centre of Regina, who delivered the following fiat, dated April 28, 2009.