The applicant, a corporate landlord, sought judicial review to quash the City of Waterloo's Residential Rental Housing Licensing By-law.
The applicant argued the licensing fees constituted an ultra vires indirect tax and that the by-law's application to townhouses but not apartment buildings constructively discriminated against families contrary to the Human Rights Code.
The Divisional Court dismissed the application, finding the fees were validly enacted to fund the licensing program and did not constitute a tax.
The Court also held the by-law did not discriminate on the basis of family status, as it targeted specific types of dwellings rather than any protected group.