Erasmus et al. v. Minister of National Revenue, (1991) 45 F.T.R. 104 (TD)
Judge | Walsh, D.J. |
Court | Federal Court (Canada) |
Case Date | January 30, 1991 |
Jurisdiction | Canada (Federal) |
Citations | (1991), 45 F.T.R. 104 (TD) |
Erasmus v. MNR (1991), 45 F.T.R. 104 (TD)
MLB headnote and full text
William Erasmus, Felix Lockhart, Gerry Cheezie, Helen Hardisty, Ethel Liske, Angeline Villebrun, on behalf of themselves and on behalf of all of the employees of the Dene Nation and the Dene Nation (plaintiffs) v. Her Majesty The Queen (defendant)
(T-148-91)
Indexed As: Erasmus et al. v. Minister of National Revenue
Federal Court of Canada
Trial Division
Walsh, D.J.
February 20, 1991.
Summary:
An Indian et al. moved for an order that the Indian's income was no longer subject to garnishee proceedings instituted by the Minister of National Revenue.
The Federal Court of Canada, Trial Division, dismissed the motion.
Creditors and Debtors - Topic 4405
Garnishment by creditor - Exemptions - Indian property - The Minister of National Revenue taxed an Indian on monies received from a Territorial Government - The money was given to the territory by the Federal Government - The Minister instituted garnishee proceedings - The Indian moved for an order declaring that the monies were not taxable - The Federal Court of Canada, Trial Division, held that the relief sought could not be granted on a motion.
Indians, Inuit and Métis - Topic 821
Personal of legal rights - Property exempt from alienation - General - [See Creditors and Debtors - Topic 4405 ].
Practice - Topic 5665
Judgments and orders - Declaratory judgments - Application - How made - [See Creditors and Debtors - Topic 4405 ].
Cases Noticed:
Mitchell and Milton Management Ltd. v. Peguis Indian Band et al. (1990), 110 N.R. 241; 67 Man.R.(2d) 81; 3 C.N.L.R. 46 (S.C.C.), refd to. [para. 5].
Williams v. Minister of National Revenue (1990), 109 N.R. 223; 90 D.T.C. 6399 (F.C.A.), refd to. [para. 5].
Hay River (Town) v. R. and Sanfrère, [1980] 1 F.C. 262 (F.C.T.D.), refd to. [para. 5].
Minister of National Revenue v. National Indian Brotherhood, [1979] 1 F.C. 103 (F.C.T.D.), refd to. [para. 5].
Grand Council of the Crees (of Quebec) et al. v. Canada, Munro and Begin (1981), 41 N.R. 257; 124 D.L.R.(3d) 574 (F.C.A.), refd to. [para. 8].
Rothmans of Pall Mall Canada Ltd. and Imperial Tobacco Ltd. v. Minister of National Revenue, Benson and Hedges (Canada) Ltd. and Macdonald Tobacco Inc., [1976] 2 F.C. 512; 10 N.R. 153 (F.C.A.), refd to. [para. 9].
Sankey v. Minister of Transport and Haskins, [1979] 1 F.C. 134 (F.C.T.D.), refd to. [para. 10].
Optical Recording Corp. v. Minister of National Revenue (1990), 116 N.R. 200; 90 D.T.C. 6647 (F.C.A.), refd to. [para. 11].
Statutes Noticed:
B.N.A. Act - see Constitution Act, 1867.
British North America Act - see Constitution Act, 1867.
Constitution Act, 1867, sect. 91(24) [para. 3].
Indian Act, R.S.C. 1985, c. I-5, sect. 87, sect. 90 [para. 3].
Counsel:
Judith F. Sayer, for the plaintiffs;
P.F. Partridge, for the defendant.
Solicitors of Record:
Judith F. Sayer, Port Alberni, British Columbia, for the plaintiffs;
John C. Tait, Q.C., Deputy Attorney General of Canada, Ottawa, Ontario, for the defendant.
This case was heard in Vancouver, British Columbia, on January 30, 1991, before, Walsh, D.J., of the Federal Court of Canada, Trial Division, who delivered the following decision on February 20, 1991.
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Erasmus et al. v. Minister of National Revenue, (1992) 145 N.R. 321 (FCA)
...the application. The Crown appealed. The Federal Court of Appeal allowed the application in part. Note: For a related decision see 45 F.T.R. 104. Courts - Topic Federal Court of Canada - Jurisdiction - Trial Division - Income tax matters - [See Practice - Topic 2241 ]. Courts - Topic 4054 F......
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Erasmus et al. v. Minister of National Revenue, (1992) 145 N.R. 321 (FCA)
...the application. The Crown appealed. The Federal Court of Appeal allowed the application in part. Note: For a related decision see 45 F.T.R. 104. Courts - Topic Federal Court of Canada - Jurisdiction - Trial Division - Income tax matters - [See Practice - Topic 2241 ]. Courts - Topic 4054 F......