Can a motor vehicle licence holder recover stumpage that was overpaid by the government?

The licence contains no contractual promises with respect to the determination of stumpage, nor could there be. The statutory scheme governs. Thus there can be no claim for breach of contract. Nor are there any common law duties of care with respect to the determination of stumpage. A negligent breach of the statutory duty to determine, redetermine, and vary stumpage does not fall within any known category of negligence, and if there were sufficient proximity between the government and licence holders to recognize potential liability, policy considerations would negate it: see Holland v. Saskatchewan, 2008 SCC 42, [2008] 2 S.C.R. 551 at paras. 7-10; Cooper v. Hobart, 2001 SCC 79, [2001] 3 S.C.R. 537. Further, there can be no free-standing claim for repayment of stumpage allegedly overpaid, without establishing that there was no juristic reason for the government to collect it. The question of whether the government properly imposed the stumpage falls within the statutory scheme.