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19602

Air Canada v. Her Majesty the Queen in Right of British Columbia, et al.

(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)
1990-09-06 Appeal closed
1990-03-08 Formal judgment sent to the registrar of the court of appeal and all parties, (Vancouver,BC)
1990-03-07 Copy of formal judgment being prepared, Burke-Robertson (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Beament, Green, York & Manton (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Noël, Décary (Hull,QC)
1990-03-07 Copy of formal judgment being prepared, Soloway, Wright, Houston (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Gowling, Strathy & Henderson (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, James M. Mabbutt C/O Department of Justice (Ottawa,ON)
1990-03-07 Copy of formal judgment being prepared, Scott & Aylen (Ottawa,ON)
1989-11-06 Judgment on the appeal rendered, (See file # 17910), CJ La W LaF L'HD
Allowed, costs against the respondent
1989-11-06 Hearing of the appeal, 1989-11-06, (See file # 17910), CJ La W LaF L'HD
1989-11-02 Service, (affidavit) of resp. factum on the re-hearing
1989-10-30 General proceeding, 21 copies of factum on re-hearing Her Majesty the Queen in Right of British Columbia
1989-10-24 Appellant's factum, 10 copies for the rehearing of the appeal. Air Canada
1989-10-24 Appeal re-hearing ordered
1989-09-14 Appeal hearing scheduled, 1989-11-06
1989-09-14 All material on motion for a re-hearing of the appeal submitted to Justices, The appliction for a re-hearing is granted; a re-hering is ordered to determine the issue of interest only. / La requéete en ré-audition est accordée. Une ré-audition est ordonnée pour décider de la seule question des entérêts.
1989-08-28 Reply to the response to the motion for a re-hearing of the appeal, 10 copies,, with service Air Canada
1989-08-16 Response to the motion for a re-hearing of the appeal, joint memorandum, 10 copies filed in file # 17910 Her Majesty the Queen in Right of British Columbia
1989-08-03 General proceeding, (10 copies of amended motion for re-hearing), with service Air Canada
1989-07-20 General proceeding, to note (fax) letter fr. Russell & DuMoulin re: will be filing an amended argument Air Canada
1989-06-09 General proceeding, (material on re-hearing issued to McI. La. W. LaF. & L'HD)
1989-06-06 Motion for a re-hearing of the appeal, , 10 copies (amended motion for re-hearing was filed on Aug. 2/89), with service Air Canada
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, Scott & Aylen (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, Noel, Decary (Hull, QC)
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, Gowling & Henderson (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, Deputy A.G. Canada (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, with costs
1988-06-08 Hearing of the appeal, 1988-06-08, 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 Air Canada
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, , 12 copies of statutes Air Canada
1988-06-03 Intervener's factum, , 21 copies, with service Attorney General of Quebec
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, With service Attorney General of Manitoba
1988-05-20 Intervener's factum, With service Attorney General of Alberta
1988-05-20 Intervener's factum, , 19 copies (joint factum 17910), with service Canadian National Railway
1988-05-18 Order on motion for leave to intervene
1988-05-17 Decision on the motion for leave to intervene, (Factum by May 20/88. No oral argument 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 argument 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 argument unless questioned by judges), 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
1987-04-21 Appeal hearing scheduled, 1988-06-08
Decision reserved
1987-04-21 Appeal perfected for hearing, Session beginning on 1987-05-04
1987-04-21 Order on motion to expedite the appeal
1987-04-21 Decision on motion to expedite the appeal, Reg
Granted, no order as to costs
1987-04-21 Hearing of motion to expedite the appeal, 1987-04-21, Reg
1987-04-21 Submission of motion to expedite the appeal, 1987-04-21, Reg
1987-04-21 Response to motion to expedite the appeal Her Majesty the Queen in Right of British Columbia
1987-04-21 Motion to expedite the appeal Air Canada
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Nova Scotia
1987-04-21 Notice of intervention respecting a constitutional question Attorney General of Quebec
1987-04-21 Notice of intervention respecting a constitutional question Attorney General for Ontario
1987-04-21 Notice of intervention respecting a constitutional question Attorney General of Manitoba
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Saskatchewan
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Alberta
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of New Brunswick
1987-04-21 Notice of intervention respecting a constitutional question, With service Attorney General of Newfoundland
1987-04-16 Notice of intervention respecting a constitutional question, With service Attorney General of Canada
1987-04-10 Notice of constitutional question(s), With service Air Canada
1987-04-02 Order on motion to state a constitutional question
1987-03-30 Appellant's factum, , 22 copies Air Canada
1987-03-20 Decision on the motion to state a constitutional question, (For Constitutional Question see file or Reg's Red Bk #6 @ p.258. Interventions by April 21/87), CJ
Granted, no order as to costs
1987-03-20 Hearing of the motion to state a constitutional question, 1987-03-20, (For Constitutional Question see file or Reg's Red Bk #6 @ p.258. Interventions by April 21/87), CJ
1987-03-20 Submission of motion to state a constitutional question, 1987-03-20, (For Constitutional Question see file or Reg's Red Bk #6 @ p.258. Interventions by April 21/87), CJ
1987-03-10 Motion to state a constitutional question, With service Air Canada
1987-03-10 Case on appeal, , 21 copies vols. 1 & 2 Air Canada
1986-03-06 Notice of deposit of security, With service
1986-03-06 Order granting leave to appeal
1986-03-04 $30.00 filing fee, receipt # 9120 Air Canada
1986-03-04 $500 security deposit paid, receipt # 1505 Air Canada
1986-03-04 Notice of appeal, With service Air Canada
1986-02-28 Judgment of the Court on the application for leave to appeal, CJ C LeD
Granted, with costs in the cause
1985-12-09 Hearing of the application for leave to appeal, 1985-12-09, CJ C LeD
Decision reserved
1985-12-09 All materials on application for leave submitted to the Judges, 1985-12-09, CJ C LeD
Decision reserved
1985-12-03 Respondent's response on the application for leave to appeal, , 5 copies, with service Her Majesty the Queen in Right of British Columbia
1985-11-01 Correspondence received from, dated 1985/10/30 from Applicant (Re: Satellite) Air Canada
1985-11-01 Application for leave to appeal, , 5 copies, Completed on: 1985-11-01 Air Canada

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
Air Canada Applicant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen in Right of British Columbia Respondent Active
Attorney General of British Columbia Respondent Active
Minister of Finance of the Province of BritishColumbia Respondent Active
E.J. Turner, in his capacity as Commissioner of Social Services Tax Act Respondent Active

Other parties

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

Counsel

Party: Air Canada

Counsel
D.M.M. Goldie, Q.C.
Russell & DuMoulin
2100 - 1075 GEORGIA ST W
VANCOUVER, British Columbia
V6E 3G2
Telephone: (604) 631-3131
FAX: (604) 631-3232
Agent
James I. Minnes
Scott & Aylen
60 Queen St
Ottawa, Ontario
K1P 5Y7
Telephone: (613) 237-5160
FAX: (613) 230-8842

Party: Her Majesty the Queen in Right of British Columbia

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

Party: Attorney General of British Columbia

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

Party: Minister of Finance of the Province of BritishColumbia

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

Party: E.J. Turner, in his capacity as Commissioner of Social Services Tax Act

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

Party: Attorney General of Canada

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

Party: Attorney General of Newfoundland

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

Party: Attorney General of New Brunswick

Agent
Brian A. Crane, Q.C.
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 Alberta

Agent
Brian A. Crane, Q.C.
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
Brian A. Crane, Q.C.
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 Manitoba

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

Party: Attorney General for Ontario

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

Party: Attorney General of Quebec

Counsel
Danielle Allard
Procureur général du Québec
8.01 - 1 rue Notre-Dame Est
Montréal, Quebec
H2Y 1B6
Telephone: (514) 393-2336
FAX: (514) 873-7074
Agent
Robert Décary, c.r.
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 Nova Scotia

Agent
Stephen J. Grace
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

March 15, 1984
Supreme Court of British Columbia

C811918

Action dismissed, res judicata

October 10, 1985
Court of Appeal for British Columbia (Vancouver)

CA1068 - 82

Appeal dismissed

Memorandums of argument on application for leave to appeal

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 filing 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

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Factums on appeal

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

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Webcasts

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Date modified: 2025-05-13