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17902

Pacific Western Airlines Ltd. 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)
1991-03-08 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 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, no order as to costs
1988-06-08 Hearing of the appeal, 1988-06-08, (Appeal heard June 8th, 9th and 10th), 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 authorities vols. 1 to 4 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 General proceeding, to note 12 copies of Appellant's Statutes Pacific Western Airlines Ltd.
1988-06-03 Intervener's factum, , 21 copies, with service Attorney General of Québec
1988-06-02 Intervener's factum, , 20 copies Attorney General of New Brunswick
1988-06-01 Intervener's factum, , 21 copies, with service 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 Manitoba
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 judgment unless questioned by Judges), 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 judgment unless questioned by Judges), La
1988-05-17 Submission of motion for leave to intervene, 1988-05-17, (Factum by May 20/88; No oral judgment unless questioned by Judges), La
1988-05-12 Notice of intervention respecting a constitutional question, 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 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, With service 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 Manitoba
1987-05-15 Notice of intervention respecting a constitutional question, With service Attorney General for Ontario
1987-05-14 Notice of intervention respecting a constitutional question, With service Attorney General of Saskatchewan
1987-05-14 Notice of intervention respecting a constitutional question, With service 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 Québec
1987-05-01 Notice of hearing, With service Pacific Western Airlines Ltd.
1987-04-30 Notice of intervention respecting a constitutional question, With service Attorney General of Canada
1987-04-28 Notice of constitutional question(s), With service Pacific Western Airlines Ltd.
1987-04-22 Appeal hearing scheduled, 1988-06-08
Decision reserved
1987-04-22 Appeal perfected for hearing, Session beginning on 1988-04-25
1987-04-22 Order on motion to state a constitutional question
1987-04-22 Decision on the motion to state a constitutional question, (For Constitutional Question see file or Reg's Red Bk. #? @ p. ? ), CJ
Granted, no order as to costs
1987-04-22 Hearing of the motion to state a constitutional question, 1987-04-22, (For Constitutional Question see file or Reg's Red Bk. #? @ p. ? ), CJ
1987-04-22 Submission of motion to state a constitutional question, 1987-04-22, (For Constitutional Question see file or Reg's Red Bk. #? @ p. ? ), CJ
1987-04-21 Response to the motion to state a constitutional question Her Majesty the Queen in Right of British Columbia
1987-04-21 Motion to state a constitutional question, With service Pacific Western Airlines Ltd.
1987-04-21 Order on motion to expedite the appeal
1987-04-21 Order on motion to order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show cause
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 to expedite the appeal Her Majesty the Queen in Right of British Columbia
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 Pacific Western Airlines Ltd.
1987-04-15 Affidavit Pacific Western Airlines Ltd.
1987-04-15 Motion to expedite the appeal, With service Pacific Western Airlines Ltd.
1987-04-15 Motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show cause, With service Pacific Western Airlines Ltd.
1987-04-10 Appellant's factum, , 21 copies, with service Pacific Western Airlines Ltd.
1987-03-09 Case on appeal, , 21 copies Pacific Western Airlines Ltd.
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
1984-06-08 $30.00 filing fee, receipt # 6720 Pacific Western Airlines Ltd.
1984-06-08 Notice of appeal, With service Pacific Western Airlines Ltd.
1984-02-14 Order granting leave to appeal
1984-01-04 Notice of cross appeal, (2 copies) Her Majesty the Queen in Right of British Columbia
1983-11-08 $500 security deposit paid, receipt # 1352 Pacific Western Airlines Ltd.
1983-10-17 Judgment of the Court on the application for leave to appeal, (The time for filing the notice of Appeal sine die is also granted), R D W
Granted, with costs in the cause
1983-10-17 Hearing of the application for leave to appeal, 1983-10-17, (The time for filing the notice of Appeal sine die is also granted), R D W
1983-10-17 All materials on application for leave submitted to the Judges, 1983-10-17, (The time for filing the notice of Appeal sine die is also granted), R D W
1983-10-06 Respondent's response on the application for leave to appeal, , 5 copies, with service Her Majesty the Queen in Right of British Columbia
1983-09-28 Correspondence received from, dated Sept 26/83 filed
1983-09-28 Application for leave to appeal, , 5 copies, with service, Completed on: 1983-09-28 Pacific Western Airlines Ltd.

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
Pacific Western Airlines Ltd. 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 Québec 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 Manitoba Intervener Active
Attorney General of Newfoundland Intervener Active
Attorney General of Nova Scotia Intervener Active
Canadian National Railway Intervener Active

Counsel

Party: Pacific Western Airlines Ltd.

Counsel
Name
Irwin G. Nathanson, Q.C.
Contact information
Nathanson, Schachter & Thompson
750 - 900 Howe Street
Vancouver, British Columbia
V6Z 2M4
Telephone: (604) 662-8840
FAX: (604) 684-1598
Email: inathanson@nst.bc.ca
Agent
Name
Michael L. Phelan
Contact information
Osler, Hoskin & Harcourt
1500 - 50 O'Connor St
Ottawa, Ontario
K1P 6L2
Telephone: (613) 235-7234
FAX: (613) 235-2867

Party: Her Majesty the Queen in Right of British Columbia

Counsel
Name
Bob Edwards
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
Name
James M. Mabbutt, Q.C.
Contact information
Attorney General of Canada
DEPARTMENT OF JUSTICE
239 WELLINGTON ST
Ottawa, Ontario
K1A 0H8
Telephone: (613) 952-8361

Party: Attorney General of Québec

Counsel
Name
Alain Gingras
Contact information
Procureur général du Québec
1200, route de l'Église
2e étage
Ste-Foy, Quebec
G1V 4M1
Telephone: (418) 643-1477
FAX: (418) 644-7030
Email: agingras@justice.gouv.qc.ca
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 Lafleur 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 Lafleur 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

Counsel
Name
Brian Barrington-Foote, Q.C.
Contact information
Attorney General for Saskatchewan
1874 Scarth St 10th Fl
PO Box 7129
Regina, Saskatchewan
S4P 3V7
Telephone: (306) 787-6458
Agent
Name
Brian A. Crane, Q.C.
Contact information
Gowling Lafleur 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 Manitoba

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
Neville, Hall & Selkirk
222 Somerset St W
3rd Fl
Ottawa, Ontario
K2P 2G3
Telephone: (613) 237-7092
FAX: (613) 237-1156

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 is not subject to tax within the Social Service Tax Act

July 14, 1988
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

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Webcasts

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Date modified: 2025-05-13