sa transposition – Traduction en Anglais – Dictionnaire Keybot

Spacer TTN Translation Network TTN TTN Login Deutsch English Spacer Help
Langues sources Langues cibles
Keybot 4 Résultats  csc.lexum.org  Page 8
  Cour suprême du Canada ...  
A ce stade, les erreurs de surévaluation de l’évaluateur ne peuvent plus être attaquées. L’article s’applique au redressement des erreurs de fait commises dans l’établissement de l’évaluation ou dans sa transposition sur le rôle.
Per Judson J., dissenting: There is no connection between ss. 72 and 131 and they deal with different problems. Section 72 is the regular appeal procedure. Section 131 deals with the state of the roll and has nothing to do with the quantum of assessment validly made. When s. 131 is invoked the taxes are being levied on “the last revised assessment roll” of the previous year, (57(1) and 57(4)). At this stage, the assessor’s error in judgment, if any, of over-assessment cannot be attacked. The section is applicable to the correction of a mistake of fact in the making of the assessment or placing it on the roll.
  Cour suprême du Canada ...  
[TRADUCTION] Il doit nécessairement y avoir un terme quelque part, un moment où Ton peut dire que la valeur imposable d’une propriété pour telle année a été fixée, sauf dans les seuls cas spéciaux où il y a une grave ou manifeste erreur de fait dans l’établissement de l’évaluation ou sa transposition sur le rôle.
There must of necessity be some finality and a time when it can be said that the assessed value of the property for that year has been determined except in those special and unique circumstances where there was a gross or manifest error of fact in the making of the assessment or placing same on the roll. This not only applies to when a person is requesting special relief from over-charging but also on an application by the municipality under s. 132(1) when any person is undercharged by reason of any gross or manifest error. It is the opinion of the
  Cour suprême du Canada ...  
[149] La préclusion découlant d’une question déjà tranchée, comme forme distincte et bien définie de chose jugée ayant pris naissance en droit civil, continue de bien servir les fins de la justice et de l’équité en matière civile. Cependant, sa transposition en droit criminel n’offre pas le cadre voulu pour le règlement des problèmes de remise en cause dans ce contexte.
[149] Issue estoppel, as a distinct and well-defined form of res judicata originating  in the civil context, continues to serve well the ends of justice and fairness in that area of the law.  However, in its transposition into the criminal law issue estoppel has proven ill‑suited to address the concerns arising from relitigation in that context.  As we have seen, the doctrine lost one of its three limbs from the start, and determining the other two in a principled manner has proven difficult ever since.  The result has been a confused and inconsistent application of the doctrine of issue estoppel in the criminal law context.  The question on this appeal is whether these inconsistencies warrant the complete elimination of the doctrine of issue estoppel from Canadian criminal law, or whether issue estoppel as it is applied in criminal proceedings retains enough principled or practical import to justify its retention.
  Cour suprême du Canada ...  
A ce stade, les erreurs de surévaluation de l’évaluateur ne peuvent plus être attaquées. L’article s’applique au redressement des erreurs de fait commises dans l’établissement de l’évaluation ou dans sa transposition sur le rôle.
Such a result is at variance with the whole scheme of the Act, which is that the municipality, at the beginning of the tax year, has a certified roll on which it can rely in making this levy. Section 131 does not duplicate, in whole or in part, the appeal provisions of s. 72. There is no connection between the two sections and they deal with different problems. The first is the regular appeal procedure (s. 72). The second (s. 131) deals with the state of the roll and has nothing to do with the quantum of assessment validly made. When s. 131 is invoked the taxes are being levied on “the last revised assessment roll” of the previous year, (57(1) and 57(4)). At this stage, the assessor’s error in judgment, if any, of over-assessment cannot be attacked. The section is applicable to the correction of a mistake of fact in the making of the assessment or placing it on the roll. This was the ratio of the Municipal Board. This ratio is also in accordance with the reasons of Riddell J.A. in Re Bayack[7], where the error complained of was a change in tenancy and religious affiliation between the making of the assessment and the final revision of the roll. We have not been referred to any case where the section has been applied on a complaint of over-assessment. I wish to adopt the reasons of the Board in the following paragraph: