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Supreme Court Hearings
Halifax Regional Municipality v. Her Majesty the Queen in Right of Canada,
Halifax Regional Municipality v. Her Majesty the Queen in Right of Canada, as represented by the Minister of Public Works and Government Services (December 12, 2011) Case #33876 The Supreme Court of Canada is hearing a tax dispute between Halifax and the federal government over the property value involving the city's historic Halifax Citadel. At issue in the appeal is the value of land that lies under the walls and grassy slope of the Citadel, a federally owned national historic site. A federal panel valued 47 of the 48.5 acres at $10, while the provincial assessment authority valued the land to be worth $17.5 million. Ottawa currently pays Halifax approximately $170,000 in grants a year in lieu of property taxes. Halifax would receive an extra $500,000 in annual grants if it wins the appeal, plus over $7 million in back payments for previous years.