Saint-Romuald ( Town ) v. Canada ( Attorney General )
T-1304-96
Nadon J.
14/11/97
11 pp.
Application to strike out plaintiff's statement of claim pursuant to R. 419(1)(a)-On June 3, 1996, town of SaintRomuald, Quebec bringing action against federal Crown for non-payment of surtax on non-residential immovables in Saint-Romuald owned by federal Crown-Claiming $20,119.97: $10,059.99 for 1994 and $10,059.98 for 1995-Whether plaintiff's statement of claim disclosing reasonable cause of action against federal Crown-Act respecting municipal taxation, s. 244.11 authorizing every municipality to adopt by-law imposing surtax on nonresidential immovables-Municipal Grants Act authorizing federal government to make grant to municipality, or any other "taxing authority", in lieu of real property tax-Statement of claim will be struck out if Court satisfied plaintiff's action cannot succeed, case "beyond doubt"-Plaintiff's statement of claim directed at federal Crown as if mere taxpayer-Since Municipal Grants Act conferring no right to grant on municipalities, town cannot sue federal Crown by way of action for non-payment of surtax on federal Crown's non-residential immovables-Federal Crown under no legal obligation to pay surtax-Amounts received by town for 1994 and 1995 resulting from exercise of Minister's discretion under Municipal Grants Act-Town possibly has remedy, by way of application for judicial review of Minister's refusal to make town grant in lieu of surtax for 1994 and 1995-Town's action clearly cannot succeed-Application allowed-Federal Court Rules, C.R.C., c. 663, R. 419(1)(a)-Act respecting municipal taxation, R.S.Q., c. F2.1, s. 244.11-Municipal Grants Act, R.S.C., 1985, c. M13.