Ville de Montreal v. Civic Parking Centre Ltd., 18 MPLR 239

• Judge: Dickson, Beetz, Estey, McIntyre and Chouinard, JJ.
• Court: Supreme Court (Canada)
• Case Date: December 17, 1981
• Jurisdiction: Canada (Federal)
• Citations: 18 MPLR 239;[1981] SCJ No 96 (QL);(1981), 41 N.R. 393 (SCC);[1981] 2 SCR 541;41 NR 393;1981 CanLII 214 (SCC)

Montreal v. Civic Parking Centre Ltd. (1981), 41 N.R. 393 (SCC)

MLB headnote and full text

Ville de Montreal v. Civic Parking Centre Ltd., Town Parking Ltd., Globe Parking Canada Limited, Institutional Parking Services Limited, Safeway Parking Ltd., E-Z Parking Ltd., Metropolitan Parking Ltd., L. & M. Parking Ltd., M. & S. Parking Inc., Easter Allright Parking Inc., Canpark Services Limited

Indexed As: Ville de Montreal v. Civic Parking Centre Ltd.

Supreme Court of Canada

Dickson, Beetz, Estey, McIntyre and Chouinard, JJ.

December 17, 1981

Summary:

The city of Montreal passed a bylaw raising the annual special tax on parking grounds from $0.01 to $0.12 dollars a square foot. Various commercial parking lots brought an action to quash the bylaw. The Quebec Superior Court in a judgment reported [1976] C.S. 63 quashed the bylaw on the ground that it was not promulgated as required and was ultra vires. The city appealed. The Quebec Court of Appeal dismissed the appeal on the ground that the tax on parking ground was required to be in a fixed amount. The city appealed.

The Supreme Court of Canada dismissed the appeal and affirmed the judgment of the Court of Appeal.

Municipal Law - Topic 3803

Bylaws - Quashing bylaws - General - Excessive power - Article 803(w) of the Montreal City Charter authorized the imposition of a special tax "of such amounts as it may determine" on parking grounds - The city passed a bylaw imposing a tax on parking grounds on the basis of an amount per square foot - The Supreme Court of Canada held that under Article 803(w) only a tax in a fixed amount was authorized and the tax based on square footage was ultra vires.

Statutes - Topic 1566

Interpretation - Construction where meaning is not plain - Express language necessary - Tax act - The Supreme Court of Canada held that express statutory authority was required to support a taxing provision - See paragraphs 74 to 77.

Statutes - Topic 1624

Interpretation - Extrinsic aids - Prior statutes respecting same subject matter - The Supreme Court of Canada considered prior versions of the Montreal City Charter in construing an article of the Charter - See paragraphs 34 to 46.

Statutes - Topic 2603

Interpretation - Words and phrases - Interpretation by context - Interpretation from whole of section or statute - The Supreme Court of Canada considered the whole of Article 803 of the Montreal City Charter in construing Article 803(w) - See paragraphs 34 to 51.

Cases Noticed:

Attorney General of Canada v. La Compagnie de Publication La Presse Limitee, [1967] S.C.R. 60, dist. [para. 23].

The Longueuil Navigation Company v. City of Montreal (1889), 15 S.C.R. 566, consd. [para. 47].

Vic Restaurant Inc. v. The City of Montreal, [1959] S.C.R. 58, consd. [para. 64].

Phaneuf v. Corporation du Village de St-Hugues (1936), 61 Q.B. 83, consd. [para. 73].

Statutes Noticed:

Montreal City Charter, art. 516, art. 517, art. 518 [para. 62]; art. 521(34) [para. 9]; art. 803(a) [para. 34]; art. 803(b) [para. 40]; art. 803(w) [para. 15]; art. 805 [para. 52]; art. 814 [para. 17].

Authors and Works Noticed:

Garant, Patrice, Droit administratif (1981), p. 316, [para. 76].

Rogers, The Law of Canadian Municipal Corporations, vol. 1, p. 38, no. 64.77, [para. 77].

Tremblay and Savoie, Precis de droit municipal (1973), pp. 32, 44-45, [para. 75].

Counsel:

Jean Rochette and Neuville Lacroix, for the appellant;

Vincent O'Donnell, Q.C. and Yves Mayrand, for the respondent.

This case was heard on October 21 and 22, 1981, at Ottawa, Ontario, before DICKSON, BEETZ, ESTEY, McINTYRE and CHOUINARD, JJ., of the Supreme Court of Canada.

On December 17, 1981, CHOUINARD, J., delivered the following judgment for the Supreme Court of Canada in French, which is followed by a English language translation: