Tax Law - ODC

The applicant sought judicial review of the respondent's decision denying a certificate of eligibility for the Ontario Digital Media Tax Credit for its interactive digital sweepstakes games.

The respondent had concluded the games were ineligible because their primary purpose was to promote the sale of long-distance phone cards.

The Divisional Court allowed the application, finding the respondent's decision unreasonable.

The court held that the regulatory definition focuses on the characteristics of the game when operated by the user, making the developer's motivation for creating the games an irrelevant consideration.

The applicant, a reserve retailer, sought judicial review of a First Nation Council's decision to allocate tax-exempt cigarettes to another business, arguing the business was not located on the reserve.

The Divisional Court dismissed the application, finding the applicant lacked both private and public interest standing.

The applicant failed to show a causal relationship between the alleged prejudice and the challenged action, and the issue raised was not a serious justiciable issue affecting the public interest.