Seize That Contraband Tobacco
Tobacco is a heavily regulated product. It is regulated under the Tobacco Tax Act to reduce the flow of untaxed products into the contraband market, and this is achieved through requiring a registration certificate for production and sale.
The Applicant in Sobczyk v. Ontario recently asked the Divisional Court to review the decision of the Ontario Ministry of Finance to refuse to issue a registration certificate for the 2021 calendar year. The Application for Judicial Review was dismissed, as the decision was found to be reasonable.
The Applicant is a tobacco farmer who was issued certificates from 2013-2020 on an . . . [more]