Sheridan Geophysics et al. and Minister of Mines and Northern Affairs of Ontario, Re, (1976) 12 N.R. 1 (SCC)

• Judge: Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré, JJ.
• Court: Supreme Court (Canada)
• Case Date: October 05, 1976
• Jurisdiction: Canada (Federal)
• Citations: (1976), 12 N.R. 1 (SCC);12 NR 1;70 DLR (3d) 276;1976 CanLII 31 (SCC);[1977] 2 SCR 384

Sheridan Geophysics, Re (1976), 12 N.R. 1 (SCC)

MLB headnote and full text

Re Sheridan Geophysics et al. and The Minister of Mines and Northern Affairs for the Province of Ontario

Indexed As: Sheridan Geophysics et al. and Minister of Mines and Northern Affairs of Ontario, Re

Supreme Court of Canada

Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré, JJ.

October 5, 1976.

Summary:

This case arose out of an assessment of tax against a taxpayer by the Ontario Mining Commissioner. The assessment was made after lengthy proceedings before the Mining Commissioner. The taxpayer appealed the assessment to the Ontario Court of Appeal, which allowed the appeal in a judgment reported at 25 D.L.R.(3d) 515.

On appeal to the Supreme Court of Canada the Supreme Court of Canada dismissed the appeal at the hearing without hearing the taxpayer. On the question of costs the Supreme Court of Canada held that s. 10(6) of the Mining Tax Act, R.S.O. 1960, c. 242, by implication forbade the award of costs against the Crown in proceedings before the Mining Commissioner. The Supreme Court of Canada held that the discretion of the Supreme Court of Canada in costs under s. 49 of the Supreme Court Act, R.S.C. 1970, c. S-19, should not be exercised to award costs against the Crown in proceedings before the Mining Commissioner.

Laskin, C.J.C., dissenting, in the Supreme Court of Canada, was of the opinion that s. 10(6) did not restrict the right of a higher court to award costs against the Crown in the proceedings before the Mining Commissioner - see paragraphs 1 to 10 and 19. In any event Laskin, C.J.C., was of the opinion that once the matter came before the Supreme Court of Canada the Court's power to award costs at any of the levels of litigation was authorized by s. 49 of the Supreme Court Act - see paragraphs 11 to 20.

Practice - Topic 8604

Costs - Supreme Court of Canada - Power to award costs - Supreme Court Act, R.S.C. 1970, c. S-19, s. 49 - Power to award costs against the Crown in proceedings before the Ontario Mining Commissioner, where the Mining Tax Act, R.S.O. 1960, c. 242, s. 10(6), provided that the Mining Commissioner could assess costs against the taxpayer - The Supreme Court of Canada held that s. 10(6) by implication forbade the award of costs against the Crown before the Mining Commissioner - The Supreme Court of Canada held that the discretion of the Supreme Court of Canada in costs should not be exercised to award costs against the Crown in proceedings before the Mining Commissioner - The Supreme Court of Canada declined to consider the constitutional question of whether Parliament had the jurisdiction to empower the Supreme Court of Canada to award costs in a proceeding before a provincial court contrary to a direction in provincial legislation - See paragraphs 21 to 29.

Cases Noticed:

Johnson v. The King, [1904] A.C. 817, refd to. [para. 11].

Attorney General of Ontario v. Toronto General Trusts Corp. (1903), 5 O.L.R. 607, refd to. [para. 12].

R. v. Guidry (1965), 1 N.B.R.(2d) 289; 47 C.R. 375, refd to. [para. 12].

R. and Attorney General of Saskatchewan v. Meilicke (No. 2), [1938] 2 W.W.R. 97, refd to. [para. 13].

Lovitt v. Attorney General of Nova Scotia (1903), 33 S.C.R. 350, refd to. [para. 14].

Attorney General of Canada v. Western Higbie and Albion Investments Ltd., [1945] S.C.R. 385, refd to. [para. 15].

Crown Grain Co. Ltd. v. Day, [1908] A.C. 504, dist. [para. 27].

Statutes Noticed:

British North America Act, sect. 92(14) [para. 22]; sect. 101 [para. 23].

Crown Proceedings Act, R.S.O. 1970, c. 365, sect. 17 [para. 8].

Interpretation Act, R.S.O. 1970, c. 275 [para. 8].

Mining Tax Act, R.S.O. 1960, c. 242, sect. 10(6) [para. 21]; sect. 10(8) [para. 10].

Proceedings Against the Crown Act, S.O. 1962-63, c. 109 [para. 24].

Supreme Court Act, R.S.C. 1970, c. S-19, sect. 47, sect. 49 [para. 21].

Counsel:

T.H. Wickett and D.E. Cavill, for the appellant;

R.E. Shibley, Q.C., L. O'Brien and G.J. Corn, for the respondents.

This case was heard on March 30, 1976, at Ottawa, Ontario, before Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré, JJ., of the Supreme Court of Canada.

On October 5, 1976, the judgment of the Supreme Court of Canada was delivered and the following opinions were filed:

DICKSON, J. - See paragraphs 21-29;

LASKIN. C.J.C., dissenting - See paragraphs 1-20.

MARTLAND, RITCHIE and PEGION and BEETZ, JJ., concurred with DICKSON, J.

JUDSON, SPENCE and de GRANDPRE, JJ., concurred with LASKIN, C.J.C.