An appropriation of a payment to a particular account may be inferred from the objective circumstances even where the payee is unaware of the payer's intention, provided a reasonable person in the payee's position would have appreciated the intended appropriation. Where moneys are paid to commence a court proceeding and only a particular appropriation will lead to the validity of the proceeding, that is an objective circumstance favouring the inference of appropriation. Filing fees under the UCPR and UCPR Fees Regulation are payable when filing an application in the Court of Disputed Returns, as the Court of Disputed Returns is the Supreme Court exercising a particular jurisdiction.
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