The New Brunswick legislature passed a law that imposed a “surcharge” on the sale of alcohol. Over the years, that “surcharge” varied between 5% and 11% of the price charged on each alcoholic drink. The plaintiff, which operated several nightclubs in the province, paid over $1 000 000 to the Province on that basis. It then argued that 

(1) the “surcharge” was ultra vires,  

(2) the Province was obligated to repay the money. The Supreme Court of Canada agreed with both arguments.