SUPPLY—MUNICIPAL TAXATION, C. P.
R. LINES.
Mr. W. F. MACLEAN (South York). I wish to direct the
attention of the House to a very important judgment delivered recently
by the Supreme Court of Canada. The court pronounced on the contention of
the western municipalities that the lands of the Canadian
Pacific Railway were subject to municipal taxation, and the
holding was absolutely against the municipalities in that respect. I would suggest
to the Prime Minister that when he is
preparing any more measures dealing with territorial autonomy he
should have this judgment before him, because there are laid
down in it certain very important interpretations of the constitution. It is well
also that the general public should become
acquainted with those interpretations in view of other questions
which will be discussed in this House, and I therefore ask
the Prime Minister to have the judgment of the Supreme Court
printed. From the copy of the decision I have been able to get, I read
these extracts from words of the chief justice speaking the unanimous
opinion of the court.
I am unable for myself to reach the conclusion that the principles with regard to
legislation generally and specially with regard to India
laid down in the Burah case have or can have
any application to the special tentative and
uncertain powers of legislation which were
vested in the Lieutenant Governor in Council
or by and with the advice of the assembly for
the Northwest Territories in 1881.
Further he says:
Reliance was placed in the judgment below
and in the argument before us upon the education clauses of the Territories Act of
1880, section 10, as the section was originally enacted
in 1875 and re-enacted in the Consolidating Act
of 1880, its operation was expressly made contingent upon a system of taxation having
been
first adopted in the district. That limitation
upon the operation of the section was, it, is
true, abolished in 1885 by parliament (48-49 Vic.,
cap. 51), but when the latter statute was passed
the Northwest" Territories Council had already
in 1883 and 1884 passed ordinances introducing
systems of taxation for municipalities and
school districts throughout the territories, and
the words of limitation were no longer neces- [...]