The appellant, 407 ETR Concession Co., appealed a decision declaring it lacked statutory authority to charge tolls to the respondent trailer rental company when its trailers were towed by tractors owned by others.
The Court of Appeal allowed the appeal, holding that a trailer is a 'vehicle' under s. 13(1) of the Highway 407 Act, 1998, and that a towed trailer is 'operated' on the highway.
The court applied the modern principle of statutory interpretation, finding that reading the Highway 407 Act harmoniously with the Highway Traffic Act supported this interpretation.
The court also set aside the application judge's order for an accounting.