Mississauga (City) v. Ontario (Minister of Revenue) et al., (1990) 42 O.A.C. 182 (DC)

• Judge: O'Brien, Hartt and Rosenberg, JJ.
• Court: Superior Court of Justice of Ontario (Canada)
• Case Date: December 19, 1990
• Jurisdiction: Ontario
• Citations: (1990), 42 O.A.C. 182 (DC)

Mississauga v. Ont. (1990), 42 O.A.C. 182 (DC)

MLB headnote and full text

Corporation of the City of Mississauga (applicant/appellant) v. Her Majesty The Queen in Right of Ontario as Represented by the Minister of Revenue, Regional Assessment Commissioner, Region No. 15, Canadian Pacific Limited and Canadian National Railways (respondents and respondents in appeal)

(No. 768/89)

Indexed As: Mississauga (City) v. Ontario (Minister of Revenue) et al.

Ontario Divisional Court

O'Brien, Hartt and Rosenberg, JJ.

December 19, 1990.

Summary:

The Ontario High Court dismissed a municipality's application for a declaration that the regulations establishing Class 7 real property (railway rights of way) were invalid. The municipality appealed.

The Ontario Divisional Court allowed the appeal and held that the regulations establishing Class 7 were invalid, because they made impossible the adjustment of railway assessments in accordance with s. 29(2) of the Assessment Act.

Real Property Tax - Topic 3916

Valuation - Particular business properties - Railway rights of way - The Ontario Divisional Court held that because the regulations under s. 63(3) of the Assessment Act made it impossible to adjust railway assessments in accordance with s. 29(2) of the Act, the regulations were invalid - The court stated that clear language was needed to allow regulations to have the effect of amending a statute - See paragraph 38.

Statutes - Topic 1624

Interpretation - Extrinsic aids - Other statutes - Prior statutes respecting same subject matter - The Ontario Divisional Court considered the history of prior versions of the Assessment Act respecting market value and railway rights of way in construing the effect of s. 29(2) - See paragraphs 39 to 45.

Statutes - Topic 5364

Operation and effect - Delegated legislation - Regulations - Validity - Conflict with statutes authorizing regulation - [See Real Property Tax - Topic 3916].

Cases Noticed:

Metropolitan Board of Commissioners of Police v. Ontario Municipal Employees' Retirement Board (1986), 13 O.A.C. 19; 53 O.R.(2d) (Div. Ct.), appld. [para. 34].

Metropolitan Toronto School Board et al. v. Ontario (Minister of Education) (1986), 13 O.A.C. 288; 54 O.R.(2d) 458 (Div. Ct.), appld. [para. 34].

Peel Condominium No. 57 et al. v. Regional Assessment Commissioner, Assessment Region No. 15 et al. (1986), 5 O.A.C. 358; 47 O.R.(2d) 466, appld. [para. 44].

Regional Assessment Commissioner, Region No. 13 et al. v. Downtown Oshawa Property Owners Association et al. (1978), 88 D.L.R.(3d) 303, consd. [para. 60].

Statutes Noticed:

Assessment Act, R.S.O. 1980, c. 31, sect. 29(2) [paras. 34, 49]; sect. 62 [para. 41]; sect. 63 [paras. 34, 49]; sect. 65 [para. 34].

Counsel:

T.G. Heintzman, Q.C., and P.L. Sanford, for the appellant;

C.G. Schulze, Q.C., for the Minister of Revenue and the Regional Assessment Commissioner;

R. Storrey, for Canadian Pacific Ltd.;

J.G. Cowan, for Canadian National Railways.

This case was heard at Toronto, Ontario, before O'Brien, Hartt and Rosenberg, JJ., of the Ontario Divisional Court.

On December 19, 1990, the judgment of the Divisional Court was delivered and the following opinions were filed:

Rosenberg, J. (Hartt, J., concurring) - see paragraphs 1 to 45;

O'Brien, J., dissenting - see paragraphs 46 to 68.