Diamond Motel Ltd. v. Board of Education of the Jasper School District No. 3063, (1977) 2 A.R. 586 (TD)

• Judge: Steer, J.
• Court: Court of Queen's Bench of Alberta (Canada)
• Case Date: February 22, 1977
• Citations: (1977), 2 A.R. 586 (TD)

Diamond Motel Ltd. v. Jasper School Bd. (1977), 2 A.R. 586 (TD)

MLB headnote and full text

Diamond Motel Ltd. v. Board of Trustees of the Jasper School District No. 3063

Indexed As: Diamond Motel Ltd. v. Board of Education of the Jasper School District No. 3063

Alberta Supreme Court

Trial Division

Judicial District of Edmonton

Steer, J.

February 22, 1977.

Summary:

This case arose out of an assessment for the purpose of taxation by the Board of Trustees of the Jasper School District. The assessment was made against a taxpayer who operated a motel business. The taxpayer appealed the 1973 assessment which resulted in a substantial reduction of the assessment. The School District assessed penalties against the taxpayer of $1,575.00 based on the original assessment. The taxpayer challenged the Board's power and authority to impose penalties for the nonpayment of taxes.

The Alberta Supreme Court held that the penalties were validly levied. The Alberta Supreme Court examined the validity of an order of the Minister of Education dated September 5, 1976 which empowered the School District to impose and collect taxes. The Alberta Supreme Court also declared valid the bylaws of the School District which levied the taxes in question. The Alberta Supreme Court stated that the power to impose penalties (for the purpose of securing prompt payment) is implied in the words "imposition and collection of taxes" - See paragraph 72.

Education - Topic 715

Education authorities - School boards, powers of taxation - S. 131 of the Alberta School Act granted to school boards all the powers of a municipality with respect to the "imposition and collection of taxes" - The Alberta Supreme Court, Trial Division, held that the power to impose penalties (for the purpose of securing prompt payment) is implied in the words "imposition and collection of taxes" - See paragraph 72.

Evidence - Topic 2512

Presumptions - Presumption of regularity - Municipal bylaws - A taxpayer attacked a bylaw which levied school taxes - The taxpayer claimed that the bylaw was invalid because it was not shown that the bylaw was passed in accordance with prescribed statutory procedures - The Alberta Supreme Court, Trial Division, declared the bylaw valid - The Alberta Supreme Court stated that regularity of official acts is presumed in the absence of clear evidence to the contrary - See paragraphs 74 to 81.

Municipal Law - Topic 202

Councils - General principles - Nature or status of councils - The Alberta Supreme Court stated that a municipal council is not a corporation - The Alberta Supreme Court stated that a council is merely the agency through which municipal functions are exercised - See paragraphs 58 to 61 - The Alberta Supreme Court, Trial Division, stated that where there is a general transfer to a council of the powers and obligations of a municipal corporation then the council acts for the corporation in all things - See paragraph 67.

Statutes - Topic 5588

Operation - Delegated legislation - Effect of the repeal of empowering statute - Preservation of validity of order - Interpretation Act, s. 24(1) - The Jasper School District Board of Trustees was empowered to impose and collect taxes pursuant to an order of the Minister of Education, dated September 5, 1956, made pursuant to the School Act 1952, s. 304 - The order dated September 5, 1956, was not replaced when successive statutes, containing sections similar to s. 304, were enacted in substitution of the School Act 1952 - A taxpayer challenged the authority of the Jasper School District to impose and collect taxes for year 1973 - The Alberta Supreme Court, Trial Division, held that the order of September 5, 1956, remained valid by virtue of s. 24(1) of the Alberta Interpretation Act - S. 24(1) stated that regulations or orders, made under a repealed statute, remain in force where "other provisions are substituted by way of amendment, revision or consolidation" - See paragraphs 10 to 42.

Words and Phrases

Amendment - The Alberta Supreme Court, Trial Division, discussed the meaning of the word "amendment" as found in s. 23 of the Alberta Interpretation Act.

Words and Phrases

Consolidation - The Alberta Supreme Court, Trial Division, discussed the meaning of the word "consolidation" as found in s. 23 of the Alberta Interpretation Act.

Words and Phrases

Revision - The Alberta Supreme Court, Trial Division, discussed the meaning of the word "revision" as found in s. 23 of the Alberta Interpretation Act.

Cases Noticed:

R. v. Parrott (1967), 62 W.W.R. 225, folld. [para. 30].

City of Montreal v. I.L.G.U. Centre Inc. (1972), 24 D.L.R.(3d) 694, folld. [para. 32].

King v. Crabbs, [1934] 4 D.L.R. 324 (S.C.), folld. [para. 47].

Port Arthur v. Fort William (1898), 25 O.A.R. 522, folld. [para. 60].

Waterous Engine Works Company v. Corporation of the Town of Palmerston (1892 - 93), 21 S.C.R. 556, folld. [para. 62].

Manning v. City of Winnefed (1911), 17 W.L.R. 329, folld. [para. 65].

R. v. Patterson (1900 - 1), 33 N.S.R. 425, folld. [para. 66].

N. Plantaganet H.S. Bd. v. T.P. of N. Plantaganet (1906), 7 O.W.R. 17, not folld. [para. 74].

Lafferty v. Stock (1852), 3 U.C.C.P. 1, folld. [para. 78].

Belleville v. Moxam, [1953] 4 D.L.R. 151, folld. [para. 79].

Statutes Noticed:

School Act, R.S.A. 1970, c. 100, sect. 131 [para. 20].

Municipal Government Act, R.S.A. 1970, c. 246, sect. 13(1), sect. 24(1), sect. 104 [para. 57].

School Act, S.A. 1952, c. 80, sect. 304, sect. 305 [para. 13].

Revised Statutes 1955 Act, R.S.A. 1955, vol. 5, sect. 7, sect. 9 [para. 17].

Interpretation Act, R.S.A. 1970, c. 189, sect. 24(1)(a) [para. 23]; sect. 23(2) [para. 25].

Municipal Taxation Act, R.S.A. 1970, c. 251, sect. 66, sect. 68 [para. 51]; sect. 114, sect. 115 [para. 44].

Authors and Works Noticed:

Rogers, The Law of Municipal Corporations, pp. 210, footnote (g) [para. 14]; 210 [para. 58]; 387 [para. 77].

Shorter Oxford English Dictionary [paras. 31, 34].

Craies on Statute Law (7th Ed.), p. 362 [para. 32].

Jowitt, Earl, Dictionary of English Law [para. 33].

Broom's Legal Maxims, p. 642 [para. 76].

Counsel:

Judith C. Nemirsky, for the applicant;

John V. Decore, for the

The judgment of Trial Division of the Alberta Supreme Court was delivered at Edmonton, Alberta on February 22, 1977.