Société québécoise des infrastructures v. Ville de Lévis

BCF have successfully acted on behalf of Cominar and subsequently the SQI.

Following the acquisition of a property by the Société québécoise des infrastructures “SQI” in 2019, the City of Lévis, through a municipal by-law, levied a special tax of $859,933.92 in connection with the acquisition of a property and the construction of a nearby street.

As part of the Carrefour Saint-Romuald real estate development project and to solve a traffic problem in the area of the bridgehead, the City of Lévis had planned the construction of the new street and, therefore, the imposition of a special tax on the adjacent properties, including that of SQI.

SQI argued, among other things, that the by-law adopted by the City of Lévis decreeing the construction of the street was abusive because it imposed a special sector tax to finance the costs of the construction of the street and the facilities from which SQI derived no benefit since its building was already accessible from Guillaume-Couture Boulevard. The Court sustained this argument and declared the relevant section of the by-law inapplicable, invalid and inoperative concerning SQI and ordered the reimbursement of the amounts already paid on the special tax.

Before SQI acquired the property in 2019, SQI was a tenant while Cominar Real Estate Investment Trust (“Cominar”) was the owner.

The BCF team composed of Isabelle Landry (Picture) and Audrey-Anne Béland.

Involved fees earner: Audrey-Anne Béland – BCF Avocats d’affaires; Isabelle Landry – BCF Avocats d’affaires;

Law Firms: BCF Avocats d’affaires;

Clients: Cominar Real Estate Investment Trust ; Société québécoise des infrastructures (SQI);

Author: Martina Bellini