This case was heard in the New Brunswick Court of Queen's Bench (Trial Division).
J.D. Timber Holdings Ltd. (“JDT”) and W & R Gillespie Ltd. (“WRG”) were corporations conducting woodland harvesting operations. New Brunswick’s Natural Products Act enables the relevant authorities to impose levies and charges on persons who carry out production and marketing of forestry products, but when the New Brunswick Forest Products Commission notified JDT and WRG that they were subject to certain levies that had been imposed under the Act, the companies argued that their work did not fall within the required categories.
After a careful analysis of the legislation and the kinds of activities that the companies carried out, the Court held that the companies’ activities were captured by the Act and were therefore subject to the levy.