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38557

Van Raay Paskal Farms Ltd., et al. v. County of Lethbridge

(Alberta) (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)
2019-08-15 Close file on Leave
2019-08-09 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties
2019-08-09 Judgment on leave sent to the parties
2019-08-08 Judgment of the Court on the application for leave to appeal,
The application for leave to appeal from the judgment of the Court of Appeal of Alberta (Calgary), Number 1701-0148-AC, 2019 ABCA 19, dated January 18, 2019, is dismissed with costs.
Dismissed, with costs
2019-05-21 All materials on application for leave submitted to the Judges, for consideration by the Court
2019-04-26 Applicant's reply to respondent's argument, (Book Form), Completed on: 2019-04-26 Van Raay Paskal Farms Ltd.
2019-04-16 Certificate (on limitations to public access), (Letter Form) County of Lethbridge
2019-04-16 Notice of name, (Letter Form) County of Lethbridge
2019-04-16 Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2019-04-16 County of Lethbridge
2019-03-25 Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED
2019-03-19 Certificate (on limitations to public access), (Letter Form) Van Raay Paskal Farms Ltd.
2019-03-19 Notice of name, (Letter Form) Van Raay Paskal Farms Ltd.
2019-03-19 Application for leave to appeal, (Book Form), Completed on: 2019-03-19 Van Raay Paskal Farms 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
Van Raay Paskal Farms Ltd. Applicant Active
John Schooten And Sons Custom Feedyard Ltd. Applicant Active
Grandview Cattle Feeders Ltd. Applicant Active
G. Thompson Livestock Co. Inc. Applicant Active
6a Cattle Company Ltd. Applicant Active
Dewilde, Adrian Applicant Active
K. Wever & Sons Farms Applicant Active
Monarch Feeders Ltd. Applicant Active
589494 Alberta Ltd. Applicant Active

v.

Main parties - Respondents
Name Role Status
County of Lethbridge Respondent Active

Counsel

Party: Van Raay Paskal Farms Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: John Schooten And Sons Custom Feedyard Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: Grandview Cattle Feeders Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: G. Thompson Livestock Co. Inc.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: 6a Cattle Company Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: Dewilde, Adrian

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: K. Wever & Sons Farms

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: Monarch Feeders Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: 589494 Alberta Ltd.

Counsel
Robert D. McCue
Ciara J. Mackey
Jared Mackey
Bennett Jones LLP
4500 Bankers Hall East
855 - 2nd Street West
Calgary, Alberta
T2R 4K7
Telephone: (403) 298-7985
FAX: (403) 265-7219
Email: mccuer@bennettjones.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: County of Lethbridge

Counsel
Michael S. Solowan
Gregory G. Plester
Rebecca L. Kos
Brownlee LLP
2200 Commerce Place
10155 - 102 Street
Edmonton, Alberta
T5J 4G8
Telephone: (780) 497-4893
FAX: (780) 424-3254
Email: msolowan@brownleelaw.com
Agent
Eugene Meehan, Q.C.
Supreme Advocacy LLP
100 - 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 101
FAX: (613) 695-8580
Email: emeehan@supremeadvocacy.ca

Summary

Keywords

Legislation — Interpretation — Taxation legislation — Municipality enacting Business Tax Bylaw specifying method of assessment based on “storage capacity” of premises occupied by business under delegated authority of Municipal Government Act, R.S.A. 2000, c. M 26, s. 374(1)(b)(ii) — What is correct approach to interpreting legislation delegating an authority to tax and how should this Court’s decisions in United Taxi Drivers' Fellowship of Southern Alberta v. Calgary (City), 2004 SCC 19 and Ontario English Catholic Teachers' Association v. Ontario (Attorney General), 2001 SCC 15 be reconciled in the context of tax authority delegated to a municipality? — What role should dictionary definitions properly play in interpreting scope of delegated tax authority?

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.

The applicants are owners of cattle feedlots and farm land located in the County of Lethbridge in Alberta. The County of Lethbridge is a rural municipality and its local economy relies predominately on agriculture. The County passed a Business Tax Bylaw that applied to businesses including feedlots and other confined feeding operations in the County. The applicants sought a declarations under the Municipal Government Act, R.S.A. 2000, c. M 26 that the bylaw was invalid and ultra vires the County.

Lower court rulings

April 20, 2017
Court of Queen’s Bench of Alberta

1606-00425, 2017 ABQB 274

Applicants’ motion to have Business Tax Bylaw declared ultra vires dismissed

January 18, 2019
Court of Appeal of Alberta (Calgary)

1701-0148-AC, 2019 ABCA 19

Applicant’s 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

Not available

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

Not available

Webcasts

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Date modified: 2025-02-27