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License fee on cattle sales upheld as a valid fee, not an ultra vires tax, even for export sales.
The appellant, an Ontario cattle dealer, challenged the obligation to pay a $2.25 per head license fee to the Ontario Cattlemen's Association on sales to an American slaughterhouse.
The appellant argued the fee was an ultra vires indirect tax or an invalid direct tax, and that it should not apply to export sales.
The Court of Appeal upheld the applications judge's finding that the charge was a properly authorized fee, not a tax.
The Court also held that the regulation should not be read down to exclude out-of-province sales, as the fee's purpose is to fund an association that benefits all Ontario cattlemen, and the extra-territorial effect is minimal.
Defence of officially induced error requires actual evidence of reliance; non-suit overturned.
The defendants obtained a building permit to construct a liquid manure storage tank.
They were subsequently charged under the Conservation Authorities Act for building in a wetland.
At trial, the defendants called no evidence and successfully moved for a non-suit, relying on the defence of officially induced error based on the issuance of the building permit.
The Court of Appeal allowed the appeal and ordered a new trial, holding that the defendants failed to establish the reliance element of the defence because they led no evidence to show they actually relied on the building permit as confirming compliance with the Conservation Authorities Act.
