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17875

Canadian Pacific Airlines Limited v. Her Majesty the Queen in Right of British Columbia

(British Columbia) (Civil) (By Leave)

Docket

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

List of proceedings
Date Proceeding Filed By
(if applicable)
1991-09-19 Record returned to the Registrar of the Court of Appeal, (Vancouver,BC)
1991-03-08 Record returned to the Registrar of the Court of Appeal, (Vancouver,BC)
1989-05-09 Correspondence (sent by the Court) to, court of appeal record returned to Registrar (Vanc., B.C.)
1989-05-08 Notice of deposit of judgment sent to all parties, Dept. of Justice (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Scott & Aylen (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Burke-Robertson (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Grace, Neville (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Dept. of Justice (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Gowling & Henderson (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Soloway, Wright (Ott., Ont.)
1989-05-08 Notice of deposit of judgment sent to all parties, Noel, Decary (Hull, QC)
1989-05-08 Notice of deposit of judgment sent to all parties, Osler, Hoskin & Harcourt (Ott., Ont.)
1989-05-04 Formal judgment sent to the registrar of the court of appeal and all parties, (Vancouver,BC)
1989-05-04 Judgment on the appeal rendered, B McI La W LeD LaF L'HD, The appellant airlines' appeal respecting the declaratory orders as they relate to the taxes on the aircraft and parts is allowed, the province's cross-appeal respecting such orders as they relate to the taxes on alcoholic beverages sold in aircraft while they are in the airspace is dismissed. The orders of Proudfoot J. and Callaghan J. are restored. The airlines are entitled to their costs throughout. The appeal by Air Canada as regards the amount claimed for taxes unlawfully collected in respect of its aircraft and parts is allowed and the sum claimed, namely $903,424.57 is awarded. The appeal as regards the amount claimed for taxes unlawfully collected in respect of alcoholic beverages is dismissed. The province is entitled to its costs at trial and before the Court of Appeal. There shall be no costs on the appeal to this Court. Le Dain J. took no part in the judgment.
Allowed, with costs
1988-08-08 Hearing of the appeal, 1988-08-08, B McI La W LeD LaF L'HD
Decision reserved
1988-06-07 Intervener's factum, , 2 copies, with service Attorney General of New Brunswick
1988-06-06 Book of authorities, 9 copies, joint book vols. 1 to 4 Canadian Pacific Airlines Limited
1988-06-06 Respondent's factum, , 21 copies, with service Her Majesty the Queen in Right of British Columbia
1988-06-06 Intervener's factum, , 21 copies, with service Attorney General of Newfoundland
1988-06-03 Intervener's factum, , 21 copies, with service Attorney General for Ontario
1988-06-03 Book of authorities, (Statute's) Canadian Pacific Airlines Limited
1988-06-03 Intervener's factum, , 21 copies, with service Attorney General of Quebec
1988-06-02 Intervener's factum, , 20 copies, with service Attorney General of New Brunswick
1988-06-01 Intervener's factum Attorney General of Nova Scotia
1988-05-31 Intervener's factum, , 20 copies, with service Attorney General of Saskatchewan
1988-05-25 Intervener's factum, , 21 copies, with service Attorney General of Alberta
1988-05-20 Intervener's factum, , 20 copies, with service Attorney General of Alberta
1988-05-17 Decision on the motion for leave to intervene, (Factum by May 20/88; No oral argument unless questioned by judge), La
Granted, no order as to costs
1988-05-17 Hearing of motion for leave to intervene, 1988-05-17, (Factum by May 20/88; No oral argument unless questioned by judge), La
1988-05-17 Submission of motion for leave to intervene, 1988-05-17, (Factum by May 20/88; No oral argument unless questioned by judge), La
1988-05-12 Motion for leave to intervene, (served copy), with service Canadian National Railway
1988-05-11 Affidavit Canadian National Railway
1988-05-11 Motion for leave to intervene Canadian National Railway
1988-05-04 Respondent's factum, , 21 copies, with service Her Majesty the Queen in Right of British Columbia
1988-02-11 Notice of withdrawal, With service Attorney General of Canada
1987-05-19 Notice of intervention respecting a constitutional question Attorney General of Nova Scotia
1987-05-19 Notice of intervention respecting a constitutional question Attorney General of Newfoundland
1987-05-19 Notice of intervention respecting a constitutional question Attorney General of Alberta
1987-05-15 Notice of intervention respecting a constitutional question Attorney General for Ontario
1987-05-14 Notice of intervention respecting a constitutional question Attorney General of Saskatchewan
1987-05-14 Notice of intervention respecting a constitutional question Attorney General of New Brunswick
1987-05-13 Notice of intervention respecting a constitutional question, With service Attorney General of Alberta
1987-05-12 Notice of intervention respecting a constitutional question Attorney General of Quebec
1987-05-01 Notice of hearing, With service Canadian Pacific Airlines Limited
1987-04-30 Notice of intervention respecting a constitutional question, With service Attorney General of Canada
1987-04-28 Motion to state a constitutional question, With service Canadian Pacific Airlines Limited
1987-04-22 Order on motion to state a constitutional question
1987-04-21 Appeal hearing scheduled, 1988-08-08
Decision reserved
1987-04-21 Decision on the motion to state a constitutional question, (see file), CJ
Granted, no order as to costs
1987-04-21 Hearing of the motion to state a constitutional question, 1987-04-21, (see file), CJ
1987-04-21 Submission of motion to state a constitutional question, 1987-04-21, (see file), CJ
1987-04-21 Appeal perfected for hearing, Session beginning on 1987-10-01
1987-04-21 Notice of constitutional question(s) Canadian Pacific Airlines Limited
1987-04-21 Order on motion to order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show cause
1987-04-21 Order on motion to expedite the appeal
1987-04-16 Decision on motion to expedite the appeal, McI
Granted, no order as to costs
1987-04-16 Hearing of motion to expedite the appeal, 1987-04-16, McI
1987-04-16 Submission of motion to expedite the appeal, 1987-04-16, McI
1987-04-16 Decision on motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause, McI
Granted, no order as to costs
1987-04-16 Hearing of motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause, 1987-04-16, McI
1987-04-16 Submission of motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause, 1987-04-16, McI
1987-04-15 Response to motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause Her Majesty the Queen in Right of British Columbia
1987-04-15 Affidavit Canadian Pacific Airlines Limited
1987-04-15 Affidavit Canadian Pacific Airlines Limited
1987-04-15 Motion to expedite the appeal, With service Canadian Pacific Airlines Limited
1987-04-15 Motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show cause, With service Canadian Pacific Airlines Limited
1987-04-10 Appellant's factum, , 21 copies, with service Canadian Pacific Airlines Limited
1987-03-19 Notice of change of counsel, (Ottawa agent) Canadian Pacific Airlines Limited
1987-03-19 Notice of change of counsel, With service Canadian Pacific Airlines Limited
1987-03-09 Case on appeal, , 21 copies Canadian Pacific Airlines Limited
1986-10-09 Notice of cross appeal, With service Her Majesty the Queen in Right of British Columbia
1986-10-02 Notice of cross appeal Her Majesty the Queen in Right of British Columbia
1983-11-22 $500 security deposit paid, receipt # 1355 Canadian Pacific Airlines Limited
1983-11-22 Notice of deposit of security
1983-11-22 Notice of appeal, With service Canadian Pacific Airlines Limited
1983-11-18 Order granting leave to appeal
1983-11-18 $30.00 filing fee, receipt # 5978, with service Canadian Pacific Airlines Limited
1983-11-18 Notice of appeal, With service Canadian Pacific Airlines Limited
1983-10-17 Judgment of the Court on the application for leave to appeal, (Time in which to file the notice of sine die granted), R D W
Granted, with costs in the cause
1983-10-17 Hearing of the application for leave to appeal, 1983-10-17, (Time in which to file the notice of sine die granted), R D W
1983-10-17 All materials on application for leave submitted to the Judges, 1983-10-17, (Time in which to file the notice of sine die granted), R D W
1983-10-06 Respondent's response on the application for leave to appeal, , 5 copies Her Majesty the Queen in Right of British Columbia
1983-09-22 General proceeding, to note cheque in the amount of $30.00 returned to Heinvilles C.P. Canadian Pacific Airlines Limited
1983-09-21 Application for leave to appeal, , 5 copies, Completed on: 1983-09-21 Canadian Pacific Airlines Limited

Parties

Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.

Main parties

Main parties - Appellants
Name Role Status
Canadian Pacific Airlines Limited Applicant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen in Right of British Columbia Respondent Active

Other parties

Other parties
Name Role Status
Attorney General of Canada Intervener Active
Attorney General of Quebec Intervener Active
Attorney General of Alberta Intervener Active
Attorney General of New Brunswick Intervener Active
Attorney General of Saskatchewan Intervener Active
Attorney General for Ontario Intervener Active
Attorney General of Alberta Intervener Active
Attorney General of Newfoundland Intervener Active
Attorney General of Nova Scotia Intervener Active
Canadian National Railway Intervener Pending

Counsel

Party: Canadian Pacific Airlines Limited

Counsel
Names
Norman D. Mullins, Q.C.
Baker
Contact information
Canadian Pacific
360 - 601 CORDOVA ST W
VANCOUVER, British Columbia
V6B 1G1
Telephone: (604) 681-8851
FAX: (604) 688-0099
Agent
Name
Patricia J. Wilson
Contact information
Osler, Hoskin & Harcourt
1500 - 50 O'Connor St
Ottawa, Ontario
K1P 6L2
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com

Party: Her Majesty the Queen in Right of British Columbia

Counsel
Names
Bob Edwards
Joseph J. Arvay, Q.C.
Contact information
Attorney General of British Columbia
609 BROUGHTON ST
VICTORIA, British Columbia
V8W 1C8
Telephone: (604) 660-3093
Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Attorney General of Canada

Counsel
Names
John C. Tait, Q.C.
Joseph Arvay
Contact information
Attorney General of Canada
DEPARTMENT OF JUSTICE
239 WELLINGTON ST
OTTAWA, Ontario
K1A 0H8
Telephone: (613) 957-4997

Party: Attorney General of Quebec

Agent
Name
Robert Décary, c.r.
Contact information
Noël et Associés, s.e.n.c.r.l.
111, rue Champlain
Hull, Quebec
J8X 3R1
Telephone: (819) 771-7393
FAX: (819) 771-5397

Party: Attorney General of Alberta

Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General of New Brunswick

Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General of Saskatchewan

Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling, Strathy & Henderson
2600 - 160 Elgin St
Box 466 Stn A
Ottawa, Ontario
K1N 8S3
Telephone: (613) 232-1781
FAX: (613) 563-9869

Party: Attorney General for Ontario

Agent
Name
Robert E. Houston., Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 566-2058
FAX: (613) 235-4430

Party: Attorney General of Newfoundland

Agent
Name
W.G. Burke-Robertson, Q.C.
Contact information
Burke-Robertson
70 Gloucester St
Ottawa, Ontario
K2P 0A2
Telephone: (613) 236-9665
FAX: (613) 235-4430

Party: Attorney General of Nova Scotia

Agent
Name
Stephen J. Grace
Contact information
Beament, Green, Dust
47 Clarence St
Suite 204
Ottawa, Ontario
K1N 9K1
Telephone: (613) 241-3400
FAX: (613) 241-8555

Party: Canadian National Railway

This party is not represented by counsel.

Summary

Keywords

None.

Summary

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

None.

Lower court rulings

February 24, 1982
Supreme Court of British Columbia

A811288

Applicant not subject to tax (within Social Services Tax Act)

July 14, 1983
Court of Appeal for British Columbia (Vancouver)

Ca830692

Appeal allowed in part

Filed documents

The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.

Downloadable PDFs

Not available

The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.

Downloadable PDFs

Not available

The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.

Downloadable PDFs

Not available

Webcasts

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Date modified: 2025-05-13