Supreme Court of Canada
Pacific Logging Co. Ltd. v. Assessor for the Province of British Columbia, [1977] 2 S.C.R. 623
Date: 1977-05-04
Pacific Logging Company Limited Appellant;
and
The Assessor for the Province of British Columbia Respondent.
1977: May 4.
Present: Martland, Spence, Pigeon, Dickson and Beetz JJ.
ON APPEAL FROM THE COURT OF APPEAL FOR BRITISH COLUMBIA
Assessment—Lakebeds—Arbitrary method of assessment—Error in law—Assessment Equalization Act, R.S.B.C. 1960, c. 18, s. 37(1).
APPEAL from a judgment of the Court of Appeal for British Columbia reversing a judgment of Wootton J. on an appeal by way of stated case from a decision of the Assessment Appeal Board. Appeal allowed.
R.B. Hutchison, for the appellant.
K.C. Murphy, Q.C., for the respondent.
The judgment of the Court was delivered orally by
MARTLAND J.—We are in agreement with the reasons for judgment delivered by MacIntyre J.A., in the Court of Appeal. The appeal is allowed, the judgment of the Court of Appeal is set aside. The judgment at trial is restored but subject to variation thereof by substituting for the opinion expressed in answer to the question the following: “Yes, the assessor erred in law in adopting an arbitrary method of assessment”.
The matter is referred back to the assessor for re-assessment. The appellant is entitled to costs throughout.
Judgment accordingly.
Solicitors for the appellant: Crease & Co., Victoria.
Solicitors for the respondent: Harman & Co., Victoria.
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