The defendant relied on the case of Wilchar Construction Limited v. The Queen, [1981] C.T.C. 415 (FCA), wherein the essential elements of the doctrine of estoppel are stated as follows: (1) a representation intended to induce a course of conduct on the part of the person to whom the representation is made; (2) an act resulting from the representation by the person to whom the representation is made; and (3) detriment of such person as a consequence of the act.
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