Mr. Speaker, pursuant to Standing Order 108(4) I have the honour to present, in both official languages, the fifth report of the Standing Joint Committee on the Scrutiny of Regulations. The report has to do with the Broadcasting Act, particularly section 11 and more particularly the broadcasting licence fee regulations, 1997.
In brief, the courts have found that fees levied under the prescribed regulations in fact are excessive and constitute a tax. In its findings, the court's central concern must be to guarantee respect for constitutional principles. One such principle is that the Crown may not levy a tax except with authority of the Parliament or the legislature, Constitution Act, 1867. This principle of no taxation without representation is central to our conception of democracy and the rule of law. When the government collects and retains taxes pursuant to ultra vires legislation, it undermines the rule of law.
The committee fully agrees with that viewpoint, which reflects the fundamental nature of Parliament's authorization for the lawful collection of fees and taxes.