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No Part II taxes without a Ways and Means resolution, justice rules

News | 12/20/2006 5:00 am EST

On December 14, Federal Court of Canada Justice William Shore ruled against the federal government in favour of the Canadian Association of Broadcasters and 17 broadcasting licensees on the legality of Part II broadcasting licence fees. Justice Shore found that since the fees aren’t necessary to regulate the broadcast industry, they are a tax. The following comments are taken from the introduction to the decision – the full document is available at http://cas-ncr-nter03.cas-satj.gc.ca/fct-cf/docs/2006FC1482.pdf

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