Eurig Estate (Re), [1998] 2 SCR 565 -- summary under Subsection 92(2)

Probate fees imposed by Ontario constituted taxes rather than fees given that they were enforceable by law (there being a practical and legal necessity for executors in most instances to obtain letters of probate), levied by a public body (the Ontario Court (General Division)), intended for public purposes (the defraying of costs of court administration in general, and not simply the costs of granting probate) and no nexus existed between the amount of the levy (which was calculated on an ad valorem basis) and the cost of the service for granting letters probate. Moreover, a probate fee was a direct tax because payment of the tax by executors was only made in their representative capacity with the intention that the estate would bear in the burden of the tax. However, the fees were ultra vires under s. 53 of the Constitution Act given that they were not imposed pursuant to a bill that originated in the Ontario legislator and, instead, had only been authorized by the Lieutenant Governor in Council.