Whether a court is required to look beyond legislation in determining whether a levy is a regulatory charge or tax — Whether the delegation of authority from the legislature to a subordinate entity to collect a levy, without delegating any discretionary powers, is contrary to s. 53 of the Constitution Act, 1867 — Whether the incorporation of environmental and social policy goals in procurement convert cost recovery by a public authority into an unconstitutional tax — Whether an allegation of “colourability” requires a full evidentiary hearing where a constitutional challenge would otherwise be dismissed based on the text of the impugned legislation? — dismissed 05/07/2020 — Supreme Advocacy acted as agents for the Applicant. — dismissed 05/07/2020 — Supreme Advocacy acted as agents for the Applicant.

Read the lower court decision from the ONCA here.