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BCCA decision

Lavers v. Minister of Finance of B.C., 90 DTC 6017, [1990] 1 CTC 265 (BCCA)

But if there is both a true criminal process and an administrative or quasi-judicial process, then it is proper to examine the administrative or quasi-judicial process closely to see whether it contravenes the Charter by providing punishment again for what is truly the same offence. ...
BCCA decision

Turner’s Dairy Ltd., Et Al., v. Lower Mainland Dairy Products Board, Et Al,, [1940-41] CTC 363

It is the duty of the Legislature (1) not to contravene a decision of the Courts and (2) not to impose an indirect tax yet, doing its duty in these respects, is treated as wrongdoing. ...