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Attorney General for Quebec v. Queen Insurance Company is a Canadian constitutional law decision dealing with the taxation and licensing powers of the provinces under the federal-provincial division of powers. This was the first case where the JCPC considered the scope of provincial taxation powers and licensing powers under the Constitution Act, 1867. It was also the first case where the JCPC held that a provincial statute was unconstitutional under the division of powers.

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  • Attorney General for Quebec v. Queen Insurance Company is a Canadian constitutional law decision dealing with the taxation and licensing powers of the provinces under the federal-provincial division of powers. The case concerned a Quebec statute which imposed a licence fee on insurance companies. The issue was whether the fee exceeded provincial authority under the British North America Act, 1867 (now known as the Constitution Act, 1867). The Judicial Committee of the Privy Council (JCPC) in Britain, at that time the court of last resort for Canada within the British Empire, held that the statute was unconstitutional. This was the first case where the JCPC considered the scope of provincial taxation powers and licensing powers under the Constitution Act, 1867. It was also the first case where the JCPC held that a provincial statute was unconstitutional under the division of powers. (en)
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  • 63638687 (xsd:integer)
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  • 13805 (xsd:nonNegativeInteger)
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  • 1081841511 (xsd:integer)
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dbp:appealedFrom
  • Quebec Court of Queen's Bench 20x20px (en)
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  • The Queen Insurance Company case was an early decision of the Judicial Committee interpreting the British North America Act, 1867 (en)
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  • 3 (xsd:integer)
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dbp:dateDecided
  • 1878-07-05 (xsd:date)
dbp:decisionBy
  • Sir George Jessel, Master of the Rolls (en)
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  • The Honourable Auguste-Réal Angers, Attorney General for the Province of Quebec, pro Dominà Reginà v. The Queen Insurance Company (en)
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  • Yes (en)
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dbp:keywords
  • Provincial taxation and licensing powers (en)
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  • Attorney General for Quebec v Queen Insurance Company (en)
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  • 5 (xsd:integer)
dbp:opinions
  • Provincial licensing fee on insurance companies held unconstitutional under the division of powers (en)
dbp:priorActions
  • Attorney General of Quebec pro Domina Regina v Queen Insurance Company, , 1 Cart BNA 153, 21 LC Jurist 77 ; upheld on appeal , 1 Cart BNA 131, 16 CLJ 198, 22 LC Jurist 307 . (en)
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  • Attorney General for Quebec v. Queen Insurance Company is a Canadian constitutional law decision dealing with the taxation and licensing powers of the provinces under the federal-provincial division of powers. This was the first case where the JCPC considered the scope of provincial taxation powers and licensing powers under the Constitution Act, 1867. It was also the first case where the JCPC held that a provincial statute was unconstitutional under the division of powers. (en)
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  • Attorney General for Quebec v. Queen Insurance Company (en)
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