Supreme Court of Canada
Windsor
(City) v. Ford Motor Co. of Canada Ltd., [1949] S.C.R. 234
Date:
1949-01-07
The Corporation Of The City Of Windsor Appellant;
and
Ford Motor Company Of Canada Limited Respondent.
1948: May 28; 1949: January 7.
ON APPEAL FROM THE COURT OF APPEAL FOR ONTARIO.
Assessment and taxation—Municipal Income
Taxation—Whether appeal under s. 57(3) exhausted by county court judge's
decision or further appeal permitted to Ontario Municipal Board and Court of
Appeal— The Assessment Act, R.S.O., 1937, c. 272, ss. 67, 60, 84, 123 (as
amended by 1939, c. 3, s. 8).
The facts in the case were similar to that in The
Corporation of the City of Windsor v. Hiram Walker-Gooderham & Worts
Ltd. and Subsidiaries Holding Co. Ltd., v. The City of Windsor reported
at page 215 of this volume, with the exception that there was no assessment in
the year 1941 for 1940 income. The members of the Court were the same, and for
the reasons respectively given by them in the Hiram Walker case,
dismissed the appeal with costs-
L. R. Cumming for the appellant.
G. C. Richardes for
the respondent.
Solicitor for the appellant: Lorne R. Cumming.
Solicitors for the respondent: Bartlet, Braid,
Richardes & Dickson.
Email this Content