Supreme Court of Canada Hearings

The respondent, Jardins de Vérone S.E.C., owned land within the territory of the appellant, Ville de Québec (“City”). The land was officially designated as “serviced vacant land”, a particular that was included in the information concerning the unit of assessment on the assessment roll. On March 1, 2018, the respondent received a building permit from the City for the erection of a building with 109 dwellings. The work began on April 1, 2018, and was carried out without interruption as of that date. In July 2018, the respondent applied to the City’s assessment department to have the “serviced vacant land” particular removed from the information on the assessment roll. In October 2018, the municipal assessor’s representative denied that request on the ground that no action had been omitted by the assessor, having regard to ss. 32 and 244.36 of the Act respecting municipal taxation, CQLR, c. F-2.1 (AMT), and that there was therefore no basis for making an alteration. The respondent then brought a proceeding before the Administrative Tribunal of Québec (ATQ) under s. 132.1 of the AMT, seeking an order requiring the municipal assessor to alter the information on the roll so that the “serviced vacant land” particular was removed, in accordance with ss. 174, 57.1.1 and 244.36 of the AMT. The building was not entered on the roll until early summer in 2019. On December 16, 2019, the ATQ rendered a decision in the respondent’s favour, confirming that, as soon as a building is situated on land, the assessor must alter the assessment roll by removing the “serviced vacant land” particular, regardless of its value. The ATQ ordered that the “serviced vacant land” particular be removed from the assessment roll retroactively to the date when the work had begun.The Court of Québec allowed the City’s appeal. The ATQ’s decision was set aside and replaced. In the court’s view, the interpretation of s. 244.36 of the AMT adopted by the ATQ was not “correct” under the standard of review applicable in this case.The Superior Court dismissed the application filed by the respondent for judicial review of the Court of Québec’s decision. The reasonableness of the Court of Québec’s decision was upheld.The Court of Appeal allowed the respondent’s appeal. It set aside the decisions of the Court of Québec and the Superior Court and restored the ATQ’s decision. The Court of Appeal held that, although the Court of Québec did not owe deference to a statutory interpretation by the ATQ, it still could not substitute its erroneous interpretation for the ATQ’s correct interpretation. The Court of Appeal accordingly found that the Court of Québec had not properly applied the correctness standard and therefore, contrary to what the Superior Court had concluded, the Court of Québec’s decision should have been found unreasonable.

Argued Date

2026-05-12

Keywords

Administrative law — Appeals — Standard of review — Municipal law — Taxation — Property assessments — Interpretation of concept of “serviced vacant land” under Act respecting municipal taxation — Manner in which Court of Québec must apply standard for appellate intervention (correctness) to conclusions of law in administrative decision — Whether Court of Québec performed its appellate function reasonably — Courts of Justice Act, CQLR, c. T-16, s. 83.1 — Act respecting municipal taxation, CQLR, c. F-2.1, ss. 32, 57.1.1, 131.2, 174 para. 13.1.1(a), 244.36 and 244.49.

Notes

(Quebec) (Civil) (By Leave)

Language

English Audio

Disclaimers

This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).