Hyperlawhypertext legal database Pacific Logging Co. Ltd. v. Assessor for the Province of British Columbia [1977] 2 SCR 623

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Pacific Logging Co. Ltd. v. Assessor for the Province of British Columbia

[1977] 2 SCR 623 Court SCC Decision date 1977-05-04 English

PartiesPacific Logging Company Limited Appellant·The Assessor for the Province of British Columbia Respondent

Counsel (4)
R.B. Hutchison, for the appellant.
K.C. Murphy, Q.C., for the respondent.
Solicitors for the appellant: Crease & Co., Victoria.
Solicitors for the respondent: Harman & Co., Victoria.

Judges Martland, Ronald; Spence, Wishart Flett; Pigeon, Louis-Philippe; Dickson, Robert George Brian; Beetz, Jean

Decision 4–1 Majority (4) · MARTLAND J. (1)

On appeal from British Columbia

Subjects Taxation

Contents

Majority

The judgment of the Court was delivered orally by

MARTLAND J.

MARTLAND J.—We are in agreement with the reasons for judgment delivered by MacIntyre J.A., in the Court of Appeal. The appeal is allowed, the judgment of the Court of Appeal is set aside. The judgment at trial is restored but subject to variation thereof by substituting for the opinion expressed in answer to the question the following: “Yes, the assessor erred in law in adopting an arbitrary method of assessment”.
The matter is referred back to the assessor for re-assessment. The appellant is entitled to costs throughout.
Judgment accordingly.
Solicitors for the appellant: Crease & Co., Victoria.
Solicitors for the respondent: Harman & Co., Victoria.