Minister of Municipal Affairs (N.B.) v. L'Eveque Catholique Romain d'Edmundston, (1972) 4 N.B.R.(2d) 567 (CA)

• Judge: Limerick, Hughes and Bugold, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: February 04, 1972
• Jurisdiction: New Brunswick
• Citations: (1972), 4 N.B.R.(2d) 567 (CA)

N.B. v. R.C. Bishop (1972), 4 N.B.R.(2d) 567 (CA);

    4 R.N.-B.(2e) 567

MLB headnote and full text

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Minister of Municipal Affairs v. L'Eveque Catholique Romain d'Edmundston

Indexed As: Minister of Municipal Affairs (N.B.) v. L'Eveque Catholique Romain d'Edmundston

Répertorié: Minister of Municipal Affairs (N.B.) v. L'Eveque Catholique Romain d'Edmundston

New Brunswick Court of Appeal

Limerick, Hughes and Bugold, JJ.A.

February 4, 1972.

Summary:

Résumé:

The New Brunswick Court of Appeal set aside a decision of the Appeals Tribunal which granted a taxpayer exemption from taxation under the provisions of the Assessment Act. The appeal court declared that section 30(13) of the Assessment Act was ultra vires the Province of New Brunswick insofar as it applies to the determination of rights of exemption from taxation or liability to taxation. The appeal court stated that the jurisdiction of the Appeals Tribunal as an administrative body is confined to the question of whether an assessment is too high or too low and that the Appeals Tribunal has no jurisdiction to determine a question of whether or not real property is by law assessable.

The New Brunswick Court of Appeal stated that the question of exemption from taxation is a question of law and is one that must be decided by a court presided over by a judge appointed pursuant to Section 96 of the British North America Act. The appeal court stated that Section 30(13) of the Assessment Act and the words "the tribunal has authority to hear and determine all questions of law and fact" intended to confer a power of judicial character to hear and determine disputes between the Minister and a taxpayer. The appeal court stated that the determination by the Appeals Tribunal that the real estate of the respondent taxpayer was exempt from taxation was an attempt to decide a question judicial in character which power could not be validly conferred by a provincial statute.

Real Property Tax - Topic 7105

Assessment appeals - Provincially or municipally appointed tribunal or board - Jurisdiction, general - Taxation - Assessment and taxation of realty - Exemptions from taxation - Whether provincially appointed tribunal can determine the right of a taxpayer to an exemption from taxation - British North America Act, section 96 - The New Brunswick Court of Appeal held that section 30(13) of the Assessment Act was ultra vires the province of New Brunswick insofar as it applies to the determination of rights to exemption from taxation.

Cases Noticed:

Minister of Municipal Affairs v. Saint John Y's Men's Property Co. Ltd., 1 N.B.R.(2d) 411, ref'd to.

The Minister of Municipal Affairs v. Hampton Agriculture Society (1971), 3 N.B.R.(2d) 758, not folld.

City of Toronto v. Olympia Edward Recreation Club Limited, [1954] O.R. 14, folld.

Quance v. Thomas A. Ivey & Sons Limited, [1950] O.R. 397, folld.

Dupont et al. v. Inglis et al., [1958] S.C.R. 535, folld.

Labour Relations Board of Saskatchewan v. John East Iron Works, Limited et al., [1949] A.C. 134, folld.

R. v. Ontario Labour Relations Board, Ex Parte Taylor, [1964] 1 O.R. 173, folld.

Farrell et al. v. The Workmen's Compensation and the Attorney-General of British Columbia (1961), 26 D.L.R.(2d) 185, folld.

R. v. Assessors for Fredericton (1864), 11 N.B.R. 1, folld.

Hatheway v. Cumming (1864), 11 N.B.R. 161, folld.

Ex Parte Nowlin (1864), 11 N.B.R. 141, folld.

The Minister of Municipal Affairs v. The Young Women's Christian Association of Moncton (1969), 1 N.B.R.(2d) 432, folld.

Brampton v. Hutchinson, [1950] O.R. 491, folld.

Statutes Noticed:

Assessment Act, S.N.B. 1965-66, c. 110, sect. 4(1), sect. 30(13), sect. 36.

British North America Act, sect. 96.

Counsel:

Douglas C. Stanley, for the Minister, appellant;

Chaiker Abbis, for the respondent, l'Eveque Catholique Romain D'Edmundston;

Robert G. Vincent, for the respondent, Attorney General of Canada.

Appeal from a decision of the Appeals Tribunal granting a taxpayer exemption from taxation.