The appellant Milk Board, which holds both provincial and federal delegated authority, issued orders to collect levies on milk production from the respondent dairy farmers.
The Court of Appeal invalidated the orders because they did not specify on their face which source of statutory authority the Board was exercising.
The Supreme Court of Canada allowed the appeal, holding that there is no legal requirement for an administrative body to specify the exact source of its jurisdiction on the face of its orders, provided that the jurisdiction actually exists.