A Triple Ionized Defraculator (Or "TID," as People in the Industry

A triple ionized defraculator (or "TID," as people in the industry call it) is a special type of equipment used in a small number of mining operations.The market for TIDs is very narrow.Queensway Inc, which is located in Calgary, is one of only three TID manufacturers in the world, and within Canada, only five mining companies purchase and use TIDs.Four years ago, the Province of Alberta imposed a 10% "green tax" on the sale of every TId.During that period, Queensway paid the province a total of $2 000 000.As the Province expected, however, Queensway passed the burden of the "green tax" onto its customers by simply adding 10% to the purchase price of each TId.Which of the following statements is most likely TRUE?

A) The doctrine of "federal paramountcy" will require the Province to pay part of the "green tax" over to the federal government.
B) Because the division of powers gives the provinces jurisdiction over "mines and minerals," the tax is valid as long as Queensway did not sell a TID to a customer outside of Canada.
C) Because of the principle that "the law operates on substance - not form," the tax is valid as long as all of Queensway's customers are located in Alberta.
D) Even though the customers actually paid for the tax, Queensway will be entitled to recover the $2 000 000 from the Province if a court holds that the tax was unconstitutional.
E) A court will hold that the "green tax" was not a true tax because the Province did not provide anything of value in exchange for it.