Hyperlawhypertext legal databasebeta Germain v. Montreal (City) [1997] 1 SCR 1144

← Cases

Germain v. Montreal (City)

[1997] 1 SCR 1144 Court SCC Decision date 1997-04-23 Docket 24964 English

PartiesDaniel Germain, Nicolas Bougoulias Appellants·Frank Scarpelli, Louise Coiteux Di Renzo Appellants·Julieta Sousa Appellants·The Attorney General of Quebec Respondent·The City of Montreal Mis en cause·The Attorney General for Ontario Intervener·The City of Montreal Respondent·The Attorney General of Quebec Mis en cause

Judges La Forest, Gérard V.; L'Heureux-Dubé, Claire; Sopinka, John; Gonthier, Charles Doherty; Cory, Peter deCarteret; McLachlin, Beverley; Iacobucci, Frank

Delivered by La Forest J.

On appeal from Quebec

Subjects Constitutional law Municipal law

Contents

La Forest J.

La Forest J. ‑‑ We are all of the view that these appeals should be dismissed. The taxes whose validity is impugned are direct taxes raised for provincial purposes within the meaning of s. 92(2) of the Constitution Act, 1867 .
In the circumstances, these taxes fall into the category of true land taxes and can be distinguished from that in issue in Ontario Home Builders’ Association v. York Region Board of Education, [1996] 2 S.C.R. 929. We consider the other arguments raised to be without merit.
For these reasons the appeals are dismissed with costs.

Cases cited

Statutes and regulations cited