What is the test for determining whether a charge is a tax?
Manitoba, Canada
The following excerpt is from Grapes Leon’s Centre Limited Partnership v. Manitoba et al., 2014 MBQB 167 (CanLII):
An “apples to apples” comparison should be conducted to compare the costs of the regulatory scheme with all charges collected in respect of the regulatory scheme to ensure that the total revenue does not exceed the costs. If no surplus exists, then it is difficult, if not impossible, to characterize the charge as a tax. See Canadian Assn. of Broadcasters v. Canada, 2008 FCA 157, 292 D.L.R. (4th) 246 at para. 67.
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