- Parties: The appellant was Municipalité de Chelsea. The respondent was the Procureur général du Canada.

- Subject Matter: The National Capital Commission issued a decision establishing the amounts that it should pay to the Municipality of Chelsea as a payment in lieu of taxes for federal properties located in the Municipality's territory. The Municipality, which claimed approximately twice those amounts, filed a judicial review application. The Federal Court dismissed the application.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court found the Commission's decision transparent, intelligible, and falling within the range of possible outcomes that were justifiable in light of the applicable legal and factual constraints. The taxing authority’s assessment or the Advisory Committee's opinion did not bind the Commission, the appeal court held. The Commission could arrive at its own determination of what constituted the value of the disputed lands that an assessing authority would determine if these lands were taxable property, the appeal court said. The Commission clearly explained why it differed from the Committee in certain respects and conducted a rigorous analysis under the Payments in Lieu of Taxes Act, 1985, the appeal court added.

- Date: The hearing was set on Mar. 5, 2024. The court released its decision on May 6, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.