Personally I just pay it. $55 every five years is not a lot of money, and I don't need the aggravation of fighting with the feds.
Obviously I'm NOT suggesting that the $55 provides value for money; it's just that my time is worth more than the amount involved. It's kind of like the time I got a $20 ticket for parking in front of a hydrant, when the only hydrant on the street was 100 yards away and on the other side of the street (!)
. Clearly I could have won that case but I decided that it was not worth all the time and aggravation of going to court twice (once to schedule a trial date, and the second time for the trial itself).
Of course, the bureaucrats count on people like me wanting to avoid potential hassles and simply paying the tax / penalty. If you want to stand up to them, more power to you, I wish you well ... but they have more resources than you or I do!
MLS-12D
P.S. wde et al., I hope that your failure to pay this fee hasn't resulted in a suspension of your licence. the provincial governments usually do that (without notice) when you don't pay traffic fines on time, and then if you have an accident, SURPRISE!, you have no valid insurance.