Unfiltered Brewing Incorporated v. Nova Scotia Liquor Corporation
The Court held the NSLC retail mark-up is, in pith and substance, a proprietary charge authorized by the Liquor Control Act, Regulations and NSLC policy and supported by controlling precedent, and therefore it is not an unlawful tax; the appeal was dismissed.
Source excerpt
- Proprietary charge
- Regulatory charge
- Retail mark-up
- Liquor control act
- Section 53 constitution act 1867