What is the test for reasonableness of a taxing bylaw?

British Columbia, Canada


The following excerpt is from Catalyst Paper Corporation v. North Cowichan (District), 2009 BCSC 1420 (CanLII):

Recently, in O’Flanagan v. Rossland (City), 2009 BCCA 182, 270 B.C.A.C. 40, a case that dealt in part with a challenge to a taxing bylaw on the basis of reasonableness, Hall J., speaking for the court, said:

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