Can a permit fee based on volume of soil removed be an indirect levy?

British Columbia, Canada


The following excerpt is from Allard Contr. Ltd. v. Coquitlam (Dist.), 1988 CanLII 3169 (BC SC):

Counsel for Maple Ridge assures me that it was not conceded by him in the Court of Appeal in Kirkpatrick v. Maple Ridge that the permit fee was an indirect levy. However, he did agree that it is probably not open to a judge of this court to find that a fee based on volume of soil removed was not indirect.

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