Case information
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35916
Sundance Saloon Limited, et al. v. Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance, et al.
(Newfoundland & Labrador) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2014-10-27 | Close file on Leave | |
| 2014-10-24 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2014-10-24 | Judgment on leave sent to the parties | |
| 2014-10-23 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal and the applications for leave to cross-appeal from the judgment of the Supreme Court of Newfoundland and Labrador - Court of Appeal, Number 12/27, 2014 NLCA 15, dated March 31, 2014 are dismissed with costs. Dismissed, with costs |
|
| 2014-10-23 |
Judgment of the Court on the application for leave to cross-appeal Dismissed, with costs |
|
| 2014-09-22 | All materials on application for leave submitted to the Judges, Abe Ro Mo | |
| 2014-09-22 | All material on the application for leave to cross-appeal submitted to the Judges, Abe Ro Mo | |
| 2014-08-26 | Memorandum of argument in response to the cross-appeal, (Letter Form), Completed on: 2014-08-26, (Electronic version filed on 2014-08-26) | Sundance Saloon Limited |
| 2014-06-27 | Certificate (on limitations to public access) | Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance |
| 2014-06-27 | Application for leave to cross-appeal, (Included in the respondent's response on the application for leave to appeal), Completed on: 2014-06-27 | Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance |
| 2014-06-27 | Respondent's response on the application for leave to appeal, Completed on: 2014-06-27 | Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance |
| 2014-06-27 | Certificate (on limitations to public access) | Newfoundland and Labrador Liquor Corporation |
| 2014-06-27 | Notice of name | Newfoundland and Labrador Liquor Corporation |
| 2014-06-27 | Application for leave to cross-appeal, (Included in the respondent's response on the application for leave to appeal), Completed on: 2014-06-27 | Newfoundland and Labrador Liquor Corporation |
| 2014-06-27 | Respondent's response on the application for leave to appeal, Completed on: 2014-06-27 | Newfoundland and Labrador Liquor Corporation |
| 2014-05-29 | Letter acknowledging receipt of a complete application for leave to appeal, File opened on 2014-05-29 | |
| 2014-05-29 | Certificate (on limitations to public access) | Sundance Saloon Limited |
| 2014-05-29 | Notice of name | Big Ben's Limited |
| 2014-05-29 | Notice of name | Sundance Saloon Limited |
| 2014-05-29 | Application for leave to appeal, Completed on: 2014-05-29 | Sundance Saloon 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
| Name | Role | Status |
|---|---|---|
| Sundance Saloon Limited | Applicant | Active |
| Big Ben's Limited | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance | Respondent | Active |
| Newfoundland and Labrador Liquor Corporation | Respondent | Active |
Counsel
Party: Sundance Saloon Limited
Counsel
16 Forest Road
Suite 200
St. John's, Newfoundland & Labrador
A1C 2B9
Telephone: (709) 722-4700
FAX: (709) 722-4720
Email: david@goodlandoflaherty.com
Agent
340 Albert Street
Suite 1900
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com
Party: Big Ben's Limited
Counsel
16 Forest Road
Suite 200
St. John's, Newfoundland & Labrador
A1C 2B9
Telephone: (709) 722-4700
FAX: (709) 722-4720
Email: david@goodlandoflaherty.com
Agent
340 Albert Street
Suite 1900
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com
Party: Her Majesty the Queen in Right of Newfoundland and Labrador, as Represented by the Minister of Finance
Counsel
4th Floor, East Block Confederation Bldg.
P.O. Box 8700, Stn. A
St. John's, Newfoundland & Labrador
A1B 4J6
Telephone: (709) 729-5942
FAX: (709) 729-2129
Email: rolfpritchard@gov.nl.ca
Agent
441 MacLaren Street
Suite 200
Ottawa, Ontario
K2P 2H3
Telephone: (613) 236-9665
FAX: (613) 235-4430
Email: rhouston@burkerobertson.com
Party: Newfoundland and Labrador Liquor Corporation
Counsel
10 Fort William Place
5th Floor, Baine Johnston Centre
St. John's, Newfoundland & Labrador
A1C 5X4
Telephone: (709) 722-8735
FAX: (709) 722-1763
Email: daniel.simmons@mcinnescooper.com
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.
Constitutional Law – Taxation – Scope and application of a province’s taxing powers – Distinction between indirect and direct taxation – Whether Legislature may retain monies taken from one group of taxpayers pursuant to an unconstitutional indirect tax as satisfaction for a retroactive direct tax levied on a different group of taxpayers – Whether a Legislature may justify the confiscation of an ultra vires tax on one taxpayer by passing legislation against a different taxpayer in an attempt to give effect to an ultra vires tax – Whether allowing “passing on” as a defence barring restitution of monies collected pursuant to an unconstitutional tax conflicts with Kingstreet Investments Ltd. v. New Brunswick (Department of Finance), 2007 SCC 1, [2007] 1 S.C.R. 3.
The applicants are lounges in the Province of Newfoundland and Labrador, licensed to purchase wines and spirits from the Newfoundland and Labrador Liquor Corporation for re-sale to customers. They paid a 10% levy to the Province on all of their purchases of wines and spirits between 2001 and 2006. On February 16, 2007, the class filed a Statement of Claim seeking a declaration that the levy was ultra vires the Province and seeking restitution of the monies paid under the levy. In 2008, in An Act to Amend the Liquor Control Act, S.N.L. 2008 c. 14, the Legislature amended the Liquor Control Act, R.S.N.L. 1990, c. L-18, and introduced, in s. 56.1, a retroactive tax on purchases of spirits and wines by the class members’ customers during the same time period as the levy. The amendments require the class to collect and remit the tax to the Province. The tax is calculated on retail sales prices but the Legislature deemed the amounts paid by the class pursuant to the levy to be payment in full for the tax.
Lower court rulings
Supreme Court of Newfoundland & Labrador, Trial Division
200701T0748
Action dismissed
Supreme Court of Newfoundland and Labrador - Court of Appeal
12/27, 2014 NLCA 15
Appeal dismissed
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
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Related links
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
Related links
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