Case information
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23690
In the matter of a Reference in respect of the Quebec Sales Tax v.
(Quebec) (Civil) (Reference)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 1994-08-22 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 1994-08-22 | Copy of formal judgment being prepared, Ogilvy, Renault (Ottawa, ON) | |
| 1994-08-22 | Copy of formal judgment being prepared, Noël, Berthiaume (Hull, QC) | |
| 1994-06-24 | Notice of deposit of judgment sent to all parties, Ogilvy, Renault (Ottawa, ON) | |
| 1994-06-24 | Notice of deposit of judgment sent to all parties, Noël, Berthiaume | |
| 1994-06-23 |
Judgment on the appeal rendered, CJ LaF L'HD G McL Ia Ma, The constitutional questions are answered as follows: 1. Is it within the legislative authority of the Legislature of Quebec to impose, by way of provisions similar to those in the schedule attached hereto, a tax in respect of the supply of property or a service to a recipient who receives it for the sole purpose of making a new supply of it, or in respect of the supply of a property for a service to a recipient who receives it for the sole purpose of its becoming a component part of another property or service to be supplied by the recipient, particularly in view of the input tax refund provisions? If not, in what particular or particulars and to what extent? Answer: Yes. 2. Is it within the legislative authority of the Legislature of a Province to impose a tax within the province similar to the goods and services tax imposed pursuant to the Excise Tax Act, R.S.C. 1985, c. E-15, Part IX, as amended by S.C. 1990, c. 45? If not, in what particular or particulars and to what extent? Answer: Yes. Allowed, no order as to costs |
|
| 1993-12-20 | Correspondence (sent by the Court) to, sent to Ogilvy, Renault (Mtl., QC) assuring that their letter of Dec. 20 1993 and copy of it will be submitted to the Court. | |
| 1993-12-20 | Correspondence (sent by the Court) to, (fax) fr. Wilfred Lefebvre re: no objections to filing of additional documents sent to CJ LaF L'HD G McL I Ma, Dec. 20/93 | |
| 1993-12-20 | General proceeding, transcripts received and distributed to the judges (121 pages) | |
| 1993-12-16 | General proceeding, 10 copies (EXTRAITS DU DOSSIER D'APPEL DANS LE DOSSIER DU RENVOI DE L'ALBERTA) - TO BE SENT TO THE JUDGES CJ, LAF, LHD, G,MCL, I M | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-12-09 |
Hearing of the appeal, 1993-12-09, CJ LaF L'HD G McL Ia Ma Decision reserved |
|
| 1993-12-07 | General proceeding, 10 copies d'un avis à l'effet que les pages 301 601 à 301 611 ont été inversées dans le cahier de législation intitulé PARTIE IX de la Loi sur la taxe d'accise (à être insérer pour l'audition de l'appel) | |
| 1993-12-07 | Correspondence (sent by the Court) to, from S. Roussel re: duration of argument | |
| 1993-12-06 | Proof of service, of authorities | |
| 1993-12-03 | Book of authorities, 10 copies, with service | Attorney General of Quebec |
| 1993-12-03 | Proof of service, of authorities, vols. 1 and 2 | |
| 1993-12-03 | Book of authorities, 10 copies | Amicus Curiae |
| 1993-12-03 | General proceeding, 10 copies of "proportion des entreprises"; 10 copies of pages 460 and 492 of the authorities | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-12-02 | Book of authorities, 11 copies of vol. 1 and 2, with service | Attorney General of Quebec |
| 1993-12-01 | Intervener's factum, 31 copies | Amicus Curiae |
| 1993-12-01 | Book of authorities, 10 copies (Procureur général du Canada), with service | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-11-26 | Intervener's factum, 31 copies, with service | Attorney General of Quebec |
| 1993-11-24 | Notice of withdrawal, With service | Attorney General of Newfoundland |
| 1993-11-15 | Proof of service, of book of legislation (1 copy French + 1 copy English), with service | |
| 1993-11-15 | Proof of service, 1 copy of factum, with service | |
| 1993-10-29 | General proceeding, 20 copies of Book of Legislation | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-10-29 | Appellant's factum, 31 copies | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-10-29 | Proof of service, of Case on Appeal, with service | |
| 1993-10-29 | Case on appeal, With service | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-10-26 | Correspondence (sent by the Court) to, sent to Ogilvy, Renault (Montreal, QC) re: nommé amicus curiae, audience fixée aux 9 et 10 décembre 1993 | |
| 1993-10-21 | General proceeding, to note 31 copies of a "Table des Matières" and 31 copies of a Chief Justice's order (TO BE INSERTED IN THE CASE ON APPEAL) sent to CJ LaF L'HD So G Co McL I Ma, Oct 25/93 | |
| 1993-10-20 | Order by, appointing Me Wilfrid Lefebvre AMICUS CURIAE to argue and to make submissions contrary to those presented by the Attorney General of Canada. Further this Court orders that the expenses shall be paid by the Minister of Finance. | |
| 1993-10-15 | Correspondence (sent by the Court) to, from Jean-Marc Aubry; re: that the Court name a amicus curiae | |
| 1993-10-13 | Order on motion for additional time to present oral argument | |
| 1993-10-13 |
Decision on motion for additional time to present oral argument, for one hour, with service, Reg Granted, no order as to costs |
|
| 1993-10-13 | Hearing of motion for additional time to present oral argument, 1993-10-13, for one hour, with service, Reg | |
| 1993-10-13 | Submission of motion for additional time to present oral argument, 1993-10-13, for one hour, with service, Reg | |
| 1993-10-12 | Correspondence (sent by the Court) to, from J.-M. Aubry; re: consents that the A.G. Quebec be permitted to plead for 1 hour | |
| 1993-10-07 | Notice of intervention respecting a constitutional question, With service | Attorney General of Newfoundland |
| 1993-10-07 | Affidavit, (namely 1 hour) Monique Rousseau, with service | Attorney General of Quebec |
| 1993-10-07 | Motion for additional time to present oral argument, (namely 1 hour), with service | Attorney General of Quebec |
| 1993-10-04 | Proof of service, 1 copy of Case on Appeal, with service | |
| 1993-09-29 | Proof of service, of the notice of intervention (1 copy) | |
| 1993-09-28 | Case on appeal, 31 copies | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-09-24 |
Appeal hearing scheduled, 1993-12-09 Decision reserved |
|
| 1993-09-24 | Notice of intervention respecting a constitutional question, (1 copy) | Attorney General of Quebec |
| 1993-09-10 | Notice of constitutional question(s), With service | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-09-07 | Order on motion to expedite the appeal | |
| 1993-09-07 | Order on motion to state a constitutional question | |
| 1993-09-07 | Order on motion to directions | |
| 1993-09-07 |
Decision on motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause, Que le renvoi soit inscrit pour audition au cours de la session débutant le 5 octobre 1993 Granted, no order as to costs |
|
| 1993-09-07 | Hearing of motion for an order that the appeal not be deemed abandoned [s. 695(2) Criminal Code] / Show Cause, 1993-09-07, Que le renvoi soit inscrit pour audition au cours de la session débutant le 5 octobre 1993 | |
| 1993-09-07 | Hearing of motion to expedite the appeal, 1993-09-07, Que le renvoi soit inscrit pour audition au cours de la session débutant le 5 octobre 1993 | |
| 1993-09-07 | Submission of motion to expedite the appeal, 1993-09-07, Que le renvoi soit inscrit pour audition au cours de la session débutant le 5 octobre 1993 | |
| 1993-09-07 |
Decision on the motion to state a constitutional question, CJ, 1. Que l'avis des questions constitutionnelles soulevées dans le renvoi telles que formulées dans l'annexe "A" ci-annexé de même qu'une copie du décret C.P. 1993-1740 en date du 26 août 1993 et le document annexé audit décret soient aussitôt signifiés aux procureurs généraux des provinces et aux ministres de la Justice des gouvernements des territoires avec une copie de la présente ordonnance; 2. Que les avis d'intervention des procureurs généraux des provinces et des ministres de la Justice des territoires rédigés selon la formule "C" des regles devront êtres déposées au greffe de la Cour au plus tard le 8 octobre 1993. Granted, no order as to costs |
|
| 1993-09-07 | Hearing of the motion to state a constitutional question, 1993-09-07, CJ | |
| 1993-09-07 | Submission of motion to state a constitutional question, 1993-09-07, CJ | |
| 1993-09-07 |
Decision on motion for directions, CJ, 1. Que le Procureur général du Canada ait la conduite du renvoi et soit responsable de la préparation et du contenue du dossier; 2. Que le sossier soit déposé et signifié au lus tard le 1er octobre 1993; 3. Que le mémoire du Procureur général du Canada soit déposé et signifié au plus tard le 5 nov. 1993; 4. Que les mémoires des intervenants soient déposés et signifiés au plus tard le 26 nov. 1993. Granted, no order as to costs |
|
| 1993-09-07 | Hearing of motion for directions, 1993-09-07, CJ | |
| 1993-09-07 | Submission of motion for directions, 1993-09-07, CJ | |
| 1993-09-03 | Motion to expedite the appeal, to inscribe the appeal to be heard during the Fall session opening October 4, 1993 FILED BY THE ATTORNEY GENERAL OF CANADA | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-09-03 | Motion to state a constitutional question, FILED BY THE ATTORNEY GENERAL OF CANADA | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-09-03 | Motion for directions, for an order To have the Attorney General of Canada the carriage of the Reference; To have the Case on Appeal served and filed not later than October 1, 1993; To have the factum of the Attorney General of Canada served and filed not later than November 5 | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-09-02 | $30.00 filing fee, (deducted from Justice Account) | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-08-31 | Notice of appeal, By Order In Council P.C. 1993-1740 dated 26 August 1993 | In the matter of a Reference in respect of the Quebec Sales Tax |
| 1993-08-09 | Appeal perfected for hearing, Session beginning on 1993-10-04 |
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
| Name | Role | Status |
|---|---|---|
| In the matter of a Reference in respect of the Quebec Sales Tax | Applicant | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Attorney General of Quebec | Intervener | Active |
| Amicus Curiae | Intervener | Active |
Counsel
Party: In the matter of a Reference in respect of the Quebec Sales Tax
Counsel
Jean-Marc Aubry, Q.C.
Attorney General of Canada
East Memorial Building
284 Wellington Street - 2nd floor
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4663
FAX: (613) 952-6006
East Memorial Building
284 Wellington Street - 2nd floor
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4663
FAX: (613) 952-6006
Party: Attorney General of Quebec
Counsel
Monique Rousseau
Jean-François Jobin
Jean-François Jobin
Procureur général du Québec
1, rue Notre-Dame est
8e étage
Montréal, Quebec
H2Y 1B6
Telephone: (514) 393-2336
FAX: (514) 873-7074
1, rue Notre-Dame est
8e étage
Montréal, Quebec
H2Y 1B6
Telephone: (514) 393-2336
FAX: (514) 873-7074
Agent
Sylvie Roussel
Noël et Associés, s.e.n.c.r.l.
111 Rue Champlain
Hull, Quebec
J8X 3R1
Telephone: (819) 771-7393
FAX: (819) 771-5397
111 Rue Champlain
Hull, Quebec
J8X 3R1
Telephone: (819) 771-7393
FAX: (819) 771-5397
Party: Amicus Curiae
Counsel
Wilfrid Lefebvre, Q.C.
Ogilvy Renault
1100 - 1981 AV McGILL COLLEGE
MONTRÉAL, Quebec
H3A 3C1
Telephone: (514) 847-4747
FAX: (514) 286-5474
1100 - 1981 AV McGILL COLLEGE
MONTRÉAL, Quebec
H3A 3C1
Telephone: (514) 847-4747
FAX: (514) 286-5474
Agent
Deen Olsen
Ogilvy, Renault
1600 - 45 O'Connor St
Ottawa, Ontario
K1P 1A4
Telephone: (613) 780-8661
FAX: (613) 230-5459
1600 - 45 O'Connor St
Ottawa, Ontario
K1P 1A4
Telephone: (613) 780-8661
FAX: (613) 230-5459
Summary
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Date modified: 2025-05-13