New Brunswick (Minister of Municipal Affairs) v. Bathurst Paper Ltd., 1971 CanLII 176 (SCC)

JudgeRitchie, Hall, Spence, Pigeon and Laskin, JJ.
CourtSupreme Court of Canada
Case DateMay 29, 1970
JurisdictionCanada (Federal)
Citations1971 CanLII 176 (SCC);4 NBR (2d) 96;[1971] SCJ No 124 (QL);(1971), 4 N.B.R.(2d) 96 (SCC);22 DLR (3d) 115;[1971] CarswellNB 14;[1972] SCR 471

N.B. v. Bathurst Paper Ltd. (1971), 4 N.B.R.(2d) 96 (SCC);

    4 R.N.-B.(2e) 96

MLB headnote and full text

Sommaire et texte intégral

Minister of Municipal Affairs v. Bathurst Paper Limited

Indexed As: New Brunswick (Minister of Municipal Affairs) v. Bathurst Paper Ltd.

Répertorié: New Brunswick (Minister of Municipal Affairs) v. Bathurst Paper Ltd.

Supreme Court of Canada

Ritchie, Hall, Spence, Pigeon and Laskin, JJ.

November 1, 1971.

Summary:

Résumé:

The Supreme Court of Canada affirmed the judgment of the New Brunswick Court of Appeal which held that a taxpayer was not entitled to a "tax concession" with respect to the taxpayer's power plant. The taxpayer claimed a tax concession pursuant to Section 18 of the Assessment Act and pursuant to a 1927 statute which exempted the taxpayer's power plant from taxation.

The Supreme Court of Canada held that a statutory amendment to the definition of "tax concession" may be referred to as an item of legislative history to assist in the interpretation of the statute as amended.

The Supreme Court of Canada interpreted clauses in the Assessment Act which defined "tax concession". The definition of "tax concession" enumerated subject matter included in the word defined and at the end of the enumeration were the general words "any other benefit or advantage of a like nature". An amendment of the definition of "tax concession" deleted from the enumeration references to tax exemptions. The Supreme Court of Canada held that both before and after the deletion of the references to exemptions that the general words "any other benefit or advantage of a like nature" did not include total exemptions from assessment and taxation. In addition, the Supreme Court of Canada held that the statutory amendment which deleted references to exemptions was intended to be a substantive change and was not just "language polishing".

Real Property Tax - Topic 6803

Tax concessions - General - What constitutes a "tax concession" - Taxation - Assessment of realty - Section 18 of Assessment Act - Meaning of "tax concession" - Supreme Court of Canada held that a complete exemption is not a "tax concession".

Statutes - Topic 6179

Operation and effect - Effect on earlier statutes - Express repeals - Effect of partial repeal - Interpretation - Effect of partial repeal of enumeration on construction of remainder of enumeration in the statute (Supreme Court of Canada).

Statutes - Topic 1450

Interpretation - Construction where meaning is not plain - Aids or methods to determine meaning - Legislative history, general - The Supreme Court of Canada held that a statutory amendment may be referred to as an item of legislative history to assist in the interpretation of the statute as amended.

Statutes Noticed:

Assessment Act, S.N.B. 1965-66, c. 110, sect. 1(i), sect. 18(1), sect. 18(2).

Counsel:

D.K. Laidlaw, Q.C., and Thomas W. Riordan, for the appellant;

John E. Warner, Q.C., and B.A. Crane, for the respondent.

Appeal from a judgment of the New Brunswick Court of Appeal May 29, 1970, 2 N.B.R.(2d) 514, which dismissed a taxpayer's claim for a "tax concession" pursuant to Section 18 of the Assessment Act.

The judgment of the Court was delivered by Laskin, J.

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