I agree with the tribunal’s finding that Mr. Nichols performs a governmental activity when he acts as a marriage commissioner. As a government actor, he is not permitted to consider his personal religious views when performing his public functions.
So a marriage commissioner in Sask. cannot refuse to marry same-sex partners. At least not yet. But, given given the rulings cited in that judgement, it is difficult to see how "conscientious objection" exemption would survive a test of constitutionality under the Canadian Charter of Rights and Freedoms.