The Tax Court of Canada struck out a notice of appeal filed by a Treaty 8 Indian relating to tax assessments for 2004 to 2007 on the basis that there were no reasonable grounds for appeal.

The Court rejected the claim of the taxpayer that Treaty 8 provides an exemption from taxes of any kind. That issue has already been decided in Canada v. Benoit, 2003 FCA 236, and that decision is clear and binding. Arguments relating to the Royal Proclamation of 1763 and the Crown’s duty to consult were also rejected. In regards to the consultation issue, the Court held that since there is no tax exemption in Treaty 8, nothing in the tax assessments can adversely affect the taxpayer’s treaty rights. Further, issues of consultation would be within the jurisdiction of the Federal Court.

The Court also held that the United Nations Declaration on the Rights of Indigenous Peoples cannot support the appeal. Canada is a signatory to the Declaration, but it has not been ratified.

The taxpayer’s Notice of Appeal was therefore quashed. There was no award as to costs.
http://canlii.ca/en/ca/tcc/doc/2013/2013tcc357/2013tcc357.html

Scott Kerwin, Partner
Aboriginal Law
BLG, Vancouver
604.640.4029
SKerwin@blg.com

Author

Scott Kerwin 
SKerwin@blg.com
604.640.4029

Expertise

Aboriginal Law