Final answer:
In Canadian Taxpayers Federation v. Ontario (2004), the issue addressed was a constitutional challenge regarding the province's authority to impose taxes.
Step-by-step explanation:
The specific issue addressed in the case Canadian Taxpayers Federation v. Ontario (Minister of Finance) (2004) 73 O.R. (3d) 621 (O.S.C.J.) at paragraphs 51 to 62 was a constitutional challenge. The challenge pertained to the Ontario government's authority to impose taxes and was particularly focused on discerning whether the taxes were intended to regulate trade or to raise revenue. This case questioned the government's right to tax in the context of actual versus virtual representation in Parliament, echoing historical debates similar to those that occurred leading up to the American Revolution.