GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260 -- summary under Subsection 154(1)

A housing developer recouped the cost to it of (GST-exempt) development levies paid by it to the relevant municipality in its sales agreement with home purchasers. After finding that these amounts were part of the taxable consideration for such home sales, Woods J. indicated in obiter dicta that s. 154(1) should not apply because the development levies were regulatory charges, and a regulatory charge is not a tax (see Westbank, [1999] 3 SCR 134). The present charges were similar to those considered in Ontario Home Builders' Association v. York Region Board of Education, [1996] 2 SCR 929, which the Court concluded were regulatory charges. She also noted that the charges were never called a "tax" in the relevant authorising legislation. Finally, the Crown had not argued that these amounts were "duties or fees."