Attorneys Do Not Have A Monopoly Over Pleadings And Representation Of A Party Before The ATQ In Respect Of Property Taxes

The Superior Court has decided that attorneys do not have a monopoly over the representation of a person or company before the Administrative Tribunal of Quebec, Immovable Property Division (ATQ), in respect of the contestation of property taxes (Ville de Longueuil c. Cour du Québec et al. (2018) QCCS 5546 .

The Honourable Thomas M. Davis, J.S.C., handed down an important decision in the wake of the Supreme Court ruling in Barreau du Québec v. Attorney General of Quebec 2017 SCC 56.

The judge rejected an application for judicial review of the decision of the Court of Quebec which had ruled on decisions of the ATQ which, in certain cases, had granted motions for dismissal of contested property tax bills on the grounds that the applicant was not represented by an attorney whereas, in other cases, the ATQ had rejected similar applications. The Court of Quebec had confirmed the right of a company to act and be represented before the ATQ by a mandatary who was not an attorney.

The ATQ had allowed a company, Russel Metals Inc., (represented by an executive appointed for that purpose) to act before the ATQ to prepare the proceedings initiating the contestation of the assessment, attend before the court and make representations. The recourse related to the contestation of property assessments made by various municipalities, including Longueuil, Laval and Sherbrooke.

The cities, with the support of the Barreau du Québec, invoked Sections 128 and 129 of the Act respecting the Barreau du Québec (ABQ) to claim that such representation of a company fell under the monopoly of the attorney.

After having determined that the standard of review of the decision of the ATQ is that of correctness (opposed to reasonableness), since it relates to the interpretation of the ABQ and not a matter within the expertise of the ATQ or its enabling legislation, Mr. Justice Davis determined that Sections 128 and 129 of the ABQ, read together, taking into account the intent of the legislator and spirit of the ABQ, aim to encourage the exercise of rights before the administrative courts...