The appellant operated a parking lot with a variety of payment options, including permits, hourly rates, and overnight rates. It posted notices in its lot that vehicles that did not otherwise obtain authorization would be charged $50. Robertson JA affirmed the Minister's opinion that the $50 "fines" were consideration for a taxable supply - the provision of parking services. He stated (at para. 13):
Properly construed, the agreement contemplated by the appellant's signage is that a motorist will pay a maximum of $50 per day for use of a parking space and less if the terms of the contract relating to payment of the lower hourly, daily or evening rates are adhered to. The terms of the contract are clear. If you want to pay less for a parking spot, purchase a ticket for the time needed. If you overstay, then you will pay more than the minimum as well as run the risk of having your vehicle towed. In summary, an overstayer remains contractually bound to the appellant until such time as the latter receives payment in accordance with the terms of the contract.