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The Taxation of The Canadian Pacific Railway Company by The City of Winnipeg Act
This is an unofficial version.
If you need an official copy, use the bilingual (PDF) version.

This version is current as of March 24, 2017.
It has been in effect since December 22, 1989, when this Act came into force.
 

S.M. 1989-90, c. 12

The Taxation of The Canadian Pacific Railway Company by The City of Winnipeg Act

(Assented to December 22, 1989)

WHEREAS, by An Act to amend the several Acts of incorporation of the city of Winnipeg and to legalize certain by-laws of the city of Winnipeg and the debentures issued thereunder, chapter 64 of the Statutes of Manitoba, 1883, and by By-law No. 148 of The City of Winnipeg, as amended by By-law No. 195, the Canadian Pacific Railway was exempted from certain taxation by The City of Winnipeg;

AND WHEREAS during each of the years 1954 to 1964 the company has paid to the city, by way of annual grant in lieu of taxes, $250,000.;

AND WHEREAS differences arose between the city and the company respecting the amounts of any payments the company may thereafter make to the city in lieu of taxes;

AND WHEREAS it is deemed advisable to allow the city fully to levy taxes on the company commencing in the year 1989;

AND WHEREAS it is deemed advisable to resolve all such differences;

AND WHEREAS the Minister of Justice has caused this Act to be prepared in English and French for re-enactment in accordance with a judgment dated June 13, 1985 and an order dated November 4, 1985 of the Supreme Court of Canada;

THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Cap. 64 S.M. 1883 repealed

1           An Act to amend the several Acts of incorporation of the city of Winnipeg and to legalize certain by-laws of the city of Winnipeg and the debentures issued thereunder, chapter 64 of the Statutes of Manitoba, 1883, is repealed; and any obligation incurred under it or under By-law No. 148 or 195 shall be deemed to have expired on January 1, 1965.

Exemption deemed to have expired

2           The exemption of the property of the company within the city from municipal taxes, rates, levies, and assessments, that was granted under By-law No. 148 of the city, as amended by By-law No. 195, expired on January 1, 1965.

Liability of company to taxation

3(1)        Notwithstanding any other Act, on the coming into force of this Act, the company is subject to taxation by the city as provided in this Act and not otherwise.

Liability to taxation

3(2)        Subject to the provisions of this Act,

(a) all lands owned or occupied by the company for railway purposes, or purposes in connection therewith including the property known as the Royal Alexandra Hotel and the lands appurtenant to it, are liable to taxation under The Winnipeg Charter, but shall be assessed in accordance with Part XII (Assessments) of The Municipal Act, except that the amendments to subsections 1003(8) and (9) (assessment of spur lines, etc.) of The Municipal Act, as enacted by chapter 41 of the Statutes of Manitoba, 1958 (First Session), do not apply; and

(b) the company is liable for business tax in respect of the premises for which it would be so liable under Part XII of The Municipal Act, at the rates provided in The Winnipeg Charter, except that the rate at which business tax is computed shall not exceed

(i) in the case of hotels, 10%, and

(ii) in the case of other premises, 12.5%;

of the assessed annual rental value of the premises in respect of which the taxation is imposed.

Adjustments 1965 to 2004

3(3)        The assessments referred to in subsection (2) shall be reduced in each of the years 1965 to 2004 by the following percentages:

(a) from 1965 to and including 1972, 50%;

(b) from 1973 to and including 1980, 40%;

(c) from 1981 to and including 1984, 30%;

(d) for 1985 and 1986, 20%;

(e) for 1987 and 1988, 10%;

and in each of the years the city may levy taxes on the company only on the assessments as so reduced.

After acquired railway property

4           Section 3 applies in respect of the assessments on which taxes may be levied on the company in respect of lands acquired or occupied by it after the coming into force of this Act for railway purposes, or purposes in connection therewith.

Lands not owned for railway purposes

5           The company is, and shall continue to be, liable to taxation by the city under The Winnipeg Charter in respect of lands acquired before or after the coming into force of this Act that are owned or occupied by it for other than railway purposes or purposes in connection therewith.

Local improvements

6           Where the city, under The Winnipeg Charter, constructs a local improvement, the company, notwithstanding any other provision of this Act, is liable under The Winnipeg Charter to taxation imposed for it by the city

(a) in respect of all lands owned by the company for other than railway purposes, or purposes in connection therewith; and

(b) in respect of lands owned by the company for railway purposes or purposes in connection therewith, only if the local improvement is of direct benefit to the railway operations of the company or operations in connection therewith.

Matters subject to arbitration

7(1)        Where a question or dispute arises between the city and the company as to whether

(a) any lands are owned or occupied by the company for railway purposes or purposes in connection therewith; or

(b) any local improvement constructed by the city is of direct benefit to railway operations of the company or operations in connection therewith;

the matter shall be submitted to, and decided by, a board of arbitration.

Membership of board

7(2)        A board of arbitration shall consist of three members, one appointed by the city, one appointed by the company, and one appointed by the two members so appointed.

Notice of arbitration

7(3)        On a question or dispute arising, either party may notify the other that it invokes this section and desires to have the matter settled as provided herein, and the notice shall name the member of the board whom the party giving the notice has appointed.

Service of notice

7(4)        The notice shall be in writing and shall be served personally on, or sent by registered mail addressed to,

(a) in the case of the city, the mayor or the city clerk or the city solicitor, in each case at the person's office in the city hall in Winnipeg; and

(b) in the case of the company, the vice-president, prairie region, or the senior solicitor of the company in Winnipeg, in each case at the person's office in the general offices of the company in Winnipeg.

Appointment of second member

7(5)        Within seven days after receipt of a notice under subsection (4), the party on which the notice is served shall appoint the second member of the board and notify the other party in writing of the name of the member.

Appointment of chairperson

7(6)        Within seven days after the second member of the board is appointed, the members so appointed shall appoint an independent person as third member and chairperson of the board.

Appointment by Chief Justice

7(7)        Where the two members first appointed are unable, within the seven days, to agree as to the person to be appointed as provided in subsection (6), either of them may apply to the Chief Justice of Manitoba to appoint the third member and chairperson, and the Chief Justice shall, within seven days, appoint a person who shall be the third member and chairperson of the board.

Hearings and award

7(8)        On all members being appointed, the arbitration board shall proceed forthwith to consider and determine the matter submitted to it as provided in subsection (1), and it shall hold such hearings as may be necessary, and shall determine the matter and make its award within two months from the date on which the third member and chairperson is appointed.

Decision of two members

7(9)        The decision and award of any two members of the arbitration board shall be deemed to be the decision and award of the board.

Finality of award

7(10)       The decision and award of the board is final and not subject to any appeal.

Application of Arbitration Act

7(11)       In so far as it can be made applicable and is not inconsistent with this Act, The Arbitration Act applies to an arbitration under this section.

References

8           In this Act,

(a) a reference made to The Municipal Act or any Part thereof it means The Municipal Act or that Part, as amended from time to time, or any enactment that may be substituted for it by way of revision or consolidation, as it is amended from time to time; and

(b) a reference to The Winnipeg Charter means The Winnipeg Charter, 1956, as amended from time to time, or any enactment that is substituted for it, by way of revision, consolidation, or otherwise, as it is amended from time to time.

Definition of "land"

9           In this Act "land" includes buildings.

NOTE:  The original Act is found at S.M. 1965, chapter 109.  It was amended by S.M. 1982-83-84, chapter 89.