Tanya Lee

The appellant, executor of her late husband's estate, challenged the validity of ad valorem probate fees imposed by Ontario Regulation 293/92 under the Administration of Justice Act.

The Supreme Court of Canada held that the probate levy is a direct tax, not a fee, because it is compulsory, levied by a public body for a public purpose, and lacks a nexus between the quantum charged and the cost of the service provided.

The Court concluded that the tax was unconstitutional because it was imposed by the Lieutenant Governor in Council without clear and unambiguous authorization from the legislature, violating the principle of no taxation without representation codified in section 53 of the Constitution Act, 1867.

The appeal was allowed, the regulation was declared invalid, and the appellant was refunded the fees paid.

The complainant alleged that the respondent insurance company discriminated against young, single, male drivers by charging them higher automobile insurance premiums than other groups.

The respondent conceded a prima facie infringement of the Human Rights Code but argued the distinction was based on reasonable and bona fide grounds under s. 21.

The Supreme Court of Canada held that the discriminatory practice was reasonable because it was based on sound and accepted insurance practice and there was no practical alternative available to the industry at the time.

The appeal was dismissed.