I, too, have been suckered:-) I have raised them before, prior to 1999 when the FWCA came into force. Devastatingly cute little guys, until they get older. Also, incredibly messy!
It is always interesting how often one can get incorrect answers to questions about legal matters pertaining to fish and wildlife, even from MNR staff. Cam has correctly cited the FWCA section which prohibits the keeping of raccoons (and most other wildlife). Unless your friend has a Wildlife Custodian Authorization, legally she cannot keep it, except for a 24 hour period for the purpose of transporting it to an authorized WC. Most wildlife 'rehab' centres are located in or near urban areas, for a variety of reasons. I am not aware of any near you. Toronto Wildlife Centre is one example, as is Aspen Valley near Hunstville. The OSPCA also has a wildlife shelter, in Midland.
As has been said by several people, the odds of your friend being charged are pretty slim. If she rehabs it, I hope she goes to great lengths to make sure it isn't overly friendly with people. Raccoons which walk right up to people looking for food once they're released tend to get shot by people who think they must be rabid.
Realistically, there is no valid ecological argument for 'rehabbing' a raccoon. As major nest predators of turtles and snakes, which are heavily subsidized by human activities in southern Ontario, there is a strong argument for actually culling raccoons!
Wild mice are considered 'wildlife'. Also from the e-laws site: "wildlife" means an animal that belongs to a species that is wild by nature, and includes game wildlife and specially protected wildlife.
Possession of wild mice is not prohibited under Section 40 as the are not game or SP. However, under Sections 5 and 6, hunting or trapping of them would not be allowed except as proscribed by various other sections and/or regulations. But, under Section 31 (protection of property), a person could trap wild mice, and most other wildlife if they believe they are damaging their property. So, Matt, if you trap them in your house because they are 'damaging your property' and then give them to him (note- not 'sell'), then he could legally possess them. But, you couldn't collect some in a field and keep them.
Something I never noticed before- Section 30 prohibits the use of adhesives (those nasty 'glue traps') for the purpose of trapping wildlife, which would include mice! I'll have to mention that to the next store I see selling them:-)