I decline, however, to dismiss either of the actions for failing to disclose a reasonable cause of action. The law recognizes that the making of policy is distinct from the execution of policy, reflecting the difference between the legislative and the operational functions of government. While the legislative function of government and the overarching public policy in favour of immunity in respect of that function are the basis for negativing a duty of care that might otherwise be found to exist under the first part of the analysis in Anns v. London Borough of Merton, [1977] 2 All E.R. 492, there is no similarly compelling reason for negativing a duty of care where the loss or harm is said to arise from the implementation of policy or the carrying out of the operations or businesses over which Canada has authority or in which Canada is directly engaged..
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