Canadian Pacific Ltd. v. Matsqui Indian Band et al., (1992) 58 F.T.R. 23 (TD)

• Judge: Joyal, J.
• Court: Federal Court (Canada)
• Case Date: September 25, 1992
• Jurisdiction: Canada (Federal)
• Citations: (1992), 58 F.T.R. 23 (TD)

CP Ltd. v. Matsqui Indian Band (1992), 58 F.T.R. 23 (TD)

MLB headnote and full text

Canadian Pacific Limited (ap­plicant) v. Matsqui Indian Band and Mats­qui Indian Band Council; Shuswap Indian Band and Shuswap Indian Band Council; Nicomen Indian Band and Nicomen Indian Band Council; Skupah Indian Band and Skupah Indian Band Council; Spuzzum Indian Band and Spuzzum Indian Band Council; Kanaka Indian Band and Kanaka Indian Band Council; Siska Indian Band and Siska Indian Band Council (respondents)

(T-639-92; T-1306-92; T-1307-92; T-1316-92; T-1317-92; T-1318-92; T-1320-92)

Indexed As: Canadian Pacific Ltd. v. Matsqui Indian Band et al.

Federal Court of Canada

Trial Division

Joyal, J.

October 13, 1992.

Summary:

Several B.C. Indian bands were authorized to assess and tax real property rights in their reserves and passed bylaws to implement such a taxation system. Under the various bylaws the lands of Canadian Pacific on the reserves were assessed for tax. CP by way of notices of originating motion applied to strike the assessments on the ground that its land was exempt. The bands applied to strike CP's originating notices on the ground that the bylaws provided an appeal procedure.

The Federal Court of Canada, Trial Divi­sion, allowed the bands' application to strike.

Courts - Topic 4052

Federal Court of Canada - Jurisdiction - Trial Divi­sion - Requirement of lack of other remedy - Several B.C. Indian bands were au­thorized to assess and tax real property rights in their reserves and passed bylaws to implement such a taxation sys­tem - Under the various bylaws the lands of Canadian Pacific on the reserves were assessed for tax - CP by way of notices of originating motion applied to strike the as­sessments on the ground that its land was exempt - The bands applied to strike CP's originating notices on the ground that the bylaws pro­vided an appeal procedure - The Federal Court of Canada, Trial Divi­sion, allowed the bands' application to strike, because the bylaws provided an expedient means of resolving the issue.

Real Property Tax - Topic 7164

Assessment appeals - Appeals to the courts - Jurisdiction - [See Courts - Topic 4052 ].

Cases Noticed:

Minister of National Revenue v. Parsons, 84 D.T.C. 6345 (F.C.A.), consd. [para. 10].

Optical Recording Labora­tories Ltd. v. Minister of National Revenue (1990), 116 N.R. 200; 90 D.T.C. 6647 (F.C.A.), consd. [paras. 11, 25].

Harelkin v. University of Regina, [1979] 2 S.C.R. 561; 26 N.R. 364; [1979] 3 W.W.R. 676; 96 D.L.R.(3d) 14, consd. [para. 12].

Anisminic Ltd. v. Foreign Compensation Commission, [1969] 2 A.C. 147 (H.L.), consd. [para. 21].

Bell v. Ontario Human Rights Commission (1971), 18 D.L.R.(3d) 1, consd. [para. 21].

Bennett & White (Calgary) Ltd. v. Sugar City (Munici­pal District), [1951] A.C. 786; 3 W.W.R.(N.S.) 111; [1951] 4 D.L.R. 129, consd. [para. 22].

Abel Skiver Farm Corp. v. Sainte-Foy (Town), [1983] 1 S.C.R. 403; 54 N.R. 345, consd. [para. 22].

Barron v. Foothills Munici­pal District No. 31 and Alberta, [1985] 2 W.W.R. 711; 57 A.R. 71, consd. [para. 22].

Crown Forest Industries Ltd. v. Assessor of Area 24-Cariboo (1986), 2 B.C.L.R.(2d) 397, consd. [para. 23].

Rivtow Industries Ltd. v. Assessor of Area 01-Saanich-Capital (1989), 34 B.C.L.R.(2d) 196, consd. [para. 23].

WTC Western Technologies Corp. v. Min­ister of Na­tional Revenue (1986), 1 F.T.R. 119; 86 D.T.C. 6027 (F.C.T.D.), consd. [para. 25].

Bechtold Resources Ltd. v. Minister of National Reve­nue (1986), 1 F.T.R. 123; 86 D.T.C. 6055 (F.C.T.D.), consd. [para. 25].

Wilfong, Re; Cathcart v. Lowery, 37 W.W.R.(N.S.) 612; 32 D.L.R.(2d) 477; 37 C.R. 319, consd. [para. 34].

Cathcart v. Lowery - see Wilfong, Re.

Public Service Alliance of Canada et al. v. Canada (Treasury Board) et al. (1990), 36 F.T.R. 182 (F.C.T.D.), consd. [para. 35].

Lethbridge (City) v. Cana­dian Western Natural Gas, Light, Heat and Power Co., [1923] S.C.R. 652; [1923] 3 W.W.R. 976; [1923] 4 D.L.R. 1055, appld. [para. 38].

Terrasses Zarolega Inc. v. Régie des in­stallations olympiques, [1981] 1 S.C.R. 94; 38 N.R. 411, appld. [para. 39].

Valade v. Quebec Workmen's Compensa­tion Commission and Quebec (Attorney General), [1982] 1 S.C.R. 1103; 44 N.R. 75, consd. [para. 40].

Atikokan, Ex parte, [1959] O.W.N. 200, consd. [para. 43].

London Gardens Ltd. and Westminster (Town), Re (1975), 9 O.R.(2d) 175 (Div. Ct.), consd. [para. 45].

Foster v. St. Joseph (Town­ship) (1917), 39 O.L.R. 114, affd. 39 O.L.R. 525 (C.A.), consd. [para. 45].

Goderich Roman Catholic Sep­arate School Trustees v. Goderich (Town) (1923), 53 O.L.R. 79, consd. [para. 45].

Statutes Noticed:

Federal Court Act, R.S.C. 1985, c. F-7, sect. 18 [para. 1]; sect. 18.5 [para. 14].

Indian Act, R.S.C. 1985, c. I-5, sect. 2(1), sect. 83(1)(a) [para. 16].

Authors and Works Noticed:

Kavanagh, John, Guide to Judicial Review (2nd Ed. 1984), p. 131 [para. 41].

Counsel:

Norman Mullins, Q.C., and Bernard Hoes­chen, for the applicant;

Arthur Pape, for the respon­dent Matsqui Indian Band;

John L. Finlay and Susan Stonier, for the other re­spondents.

Solicitors of Record:

Canadian Pacific Legal Services, Vancouver, B.C., for the applicant;

Pape and Salter, Vancouver, B.C., for the respondent Matsqui Indian Band;

Cooper and Associates, Vancouver, B.C., for the other respondents.

This case was heard on Sep­tember 25, 1992, at Vancouver, B.C., before Joyal, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment on October 13, 1992: