| Case name: |
Canada (Attorney General) v. British Columbia (Registrar of Land Titles) |
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| Jurisdiction: |
Canada - British Columbia |
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| Parties: |
Name |
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Appearing as |
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Canada (Attorney General) |
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Appellant |
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British Columbia (Registrar of Land Titles) |
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Respondent |
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| Before: |
Decision maker |
Designation |
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Macdonald, James Alexander |
C.J.B.C. |
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MacDonald, Malcolm Archibald |
J.A. |
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Martin, Archer Evans Stringer |
J.A. |
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McPhillips, Albert Edward |
J.A. |
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McQuarrie, William Garland Ernest |
J.A. |
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| Lawyers: |
Name |
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Appearing for |
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O'Brian, Clarence M. |
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Appellant |
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Reid, Robie L. |
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Respondent |
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| Decision: |
Appeal by Canada from the refusal of a land titles registrar to register a title acquired by expropriation conducted pursuant to the Expropriation Act, R.S.C. 1927, c. 64. The subject property was located in the City of Vancouver and was required by Canada for post office purposes. However Canada refused to pay the registration fee, alleging that the fee amounted to a tax which was not permitted by s. 125 of the British North America Act. It was held that the Expropriation Act provided Canada with perfect title to the subject property without any requirement for registration. As such the registration fee was not compulsory and therefore not a tax. The appeal was dismissed. |
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| Related decisions: |
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Earlier |
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Later |
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| ExLaw citation: |
[1934] EXLAW 2 |
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| Parallel citations: |
[1934] B.C.J. No. 101 |
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(1934) 48 B.C.R. 544 |
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1934 Can LII 237 |
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[1934] 4 D.L.R. 764 |
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[1934] 3 W.W.R. 165 |
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