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[Back] DECISION DIGEST  
Record no. 1872
Case name: Canada (Attorney General) v. British Columbia (Registrar of Land Titles)
Date: 1934-06-05
Jurisdiction: Canada - British Columbia
Court: Court of Appeal
Registry: [Subscribers only]
File: [Subscribers only]
Order no.: [Subscribers only]
Parties: Name   Appearing as
  Canada (Attorney General)   Appellant
  British Columbia (Registrar of Land Titles)   Respondent
Before: Decision maker Title
Macdonald, James Alexander C.J.B.C.
  MacDonald, Malcolm Archibald J.A.
  Martin, Archer Evans Stringer J.A.
  McPhillips, Albert Edward J.A.
  McQuarrie, William Garland Ernest J.A.
Lawyers: Name   Appearing for
  O'Brian, Clarence M.   Appellant
  Reid, Robie L.   Respondent
Experts:  
Taking type/date: [Subscribers only]
Case elements: [Subscribers only]
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.
Comment: [Subscribers only]
Statute references: [Subscribers only]
Case references: [Subscribers only]
Related decisions:      
  Earlier
 
  Later
 
Neutral citation:  
ExLaw citation: [1934] EXLAW 2
Parallel citations: [1934] B.C.J. No. 101
  (1934) 48 B.C.R. 544
  [1934] 4 D.L.R. 764
  [1934] 3 W.W.R. 165
Reasons: [Subscribers only]
Digests contain original content produced by ExLaw and copyright in this content is held by Dicta Legal Services Ltd. (dba Expropriation Law Centre). Reasons for decision are the text of original decisions released by the court or tribunal and edited for accuracy where required. No copyright is claimed for these materials.
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