May 25 (Bloomberg) -- Canadians don't have a constitutional entitlement to legal services, the country's highest court ruled, overturning two lower court decisions that declared a British Columbia tax on legal fees unconstitutional.

Dugald Christie, a British Columbia lawyer killed last year on a cross-country bicycling trip, had sued the provincial government saying a 7 percent tax on the purchase of legal services made it impossible for some people with low incomes to pursue claims. A trial judge agreed, saying the tax breached a constitutional right to access to justice. A provincial court of appeal upheld the decision.

``The impugned provincial legislation is constitutional,'' Canada's Supreme Court said today in a 9-0 decision. ``The right to access the courts is not absolute.''

British Columbia is the only province in Canada to tax legal fees. The tax was imposed in 1993, ostensibly to add funding to the provincial legal aid program, which provides lawyers to people with low incomes at no charge. The money collected is included in general revenue and the high court said it's difficult to ascertain how much of the tax goes to legal aid.

Christie, 65 at the time of his death on July 31, was struck by a van on the Trans-Canada Highway east of Sault Ste. Marie, Ontario, as he was cycling across the country to raise awareness about access to legal services.

He was the founder of the Western Canada Society to Access Justice. The Supreme Court said his net income between 1991 and 1999 didn't exceed C$30,000 ($27,787) annually because his clients often couldn't pay their bills.

Under the provincial law, he still had to pay the tax on fees that had been levied, even if he didn't get the money.

``Notwithstanding our sympathy for Mr. Christie's cause, we are compelled to the conclusion that the material presented does not establish the major premise on which the case depends -- proof of a constitutional entitlement to legal services,'' the Supreme Court said.

The case is Attorney General of British Columbia v. Christie, Supreme Court of Canada (Ottawa), Case No.: 31324

To contact the reporter on this story: Joe Schneider in Toronto at jschneider5@bloomberg.net.

Last Updated: May 25, 2007 11:10 EDT