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taxation by-law

Catalyst Paper Corp v North Cowichan: Reasonable Enough

Chief Justice McLachlin, for a unanimous Supreme Court of Canada (7-0), has confirmed (see [2012] 1 SCR 5) that Canada’s municipal councils are entitled to consider a wide range of factors when making a decision with respect to the make-up of a particular taxation bylaw. What’s more, McLachlin CJ makes it clear that a municipal […]