Un. of N.S. Indians v. N.S. (AG), (1998) 170 N.S.R.(2d) 36 (CA)

• Judge: Roscoe, Jones and Bateman, JJ.A.
• Court: Court of Appeal of Nova Scotia (Canada)
• Case Date: July 21, 1998
• Jurisdiction: Nova Scotia
• Citations: (1998), 170 N.S.R.(2d) 36 (CA)

Un. of N.S. Indians v. N.S. (AG) (1998), 170 N.S.R.(2d) 36 (CA);

    515 A.P.R. 36

MLB headnote and full text

Temp. Cite: [1998] N.S.R.(2d) TBEd. AU.043

Union of Nova Scotia Indians, a body corporate under the Societies Act, R.S.N.S. 1989, c. 435, on behalf of all registered Indians in Nova Scotia, and Paul Kenneth Francis on his own behalf and on behalf of all registered Indians in Nova Scotia (appellants) v. Attorney General of Nova Scotia, representing Her Majesty The Queen in Right of the Province of Nova Scotia (respondent)

(C.A. 144562)

Indexed As: Union of Nova Scotia Indians et al. v. Nova Scotia (Attorney General)

Nova Scotia Court of Appeal

Roscoe, Jones and Bateman, JJ.A.

July 21, 1998.

Summary:

Francis applied for a declaration that all registered Indians in Nova Scotia had the right to purchase tobacco products on an Indian Reserve anywhere in Canada, trans­port those products to an Indian Reserve in Nova Scotia and sell those products to other registered Indians, without complying with the provisions of the Nova Scotia Revenue Act and Regulations.

The Nova Scotia Supreme Court, in a decision not reported in this series of reports, dismissed the application. Francis and the Union of Nova Scotia Indians appealed.

The Nova Scotia Court of Appeal dis­missed the appeal.

Indians, Inuit and Métis - Topic 6266

Government - What laws govern - Prov­incial laws of general application - Nova Scotia established a quota system for the amount of tax free tobacco products that could be sold to Indians on Nova Scotia reserves - Francis did not comply with the quota system or the Nova Scotia Revenue Act (Act) and Regulations - Francis applied for a declaration that all registered Indians in Nova Scotia had the right to purchase tobacco products on an Indian Reserve any­where in Canada, transport those products to an Indian Reserve in Nova Scotia and sell them to other regis­tered Indians, without complying with the Act and Regulations - The application was dismissed - Francis appealed - The Nova Scotia Court of Appeal dismissed the appeal - The quota system adequately and validly ensured "that Indians on a reserve who are free from taxation have access to a sufficient amount of tax-free tobacco" - See paragraph 46.

Indians, Inuit and Métis - Topic 6510

Taxation - Exemption - Personalty on reserve - [See Indians, Inuit and Métis - Topic 6266 ].

Sales and Service Taxes - Topic 3807

Tobacco tax - Liability for - Indians - [See Indians, Inuit and Métis - Topic 6266 ].

Cases Noticed:

R. v. Murdock (M.) and Johnson (S.G.) (1996), 154 N.S.R.(2d) 1; 452 A.P.R. 1 (C.A.), refd to. [paras. 6, 32].

R. v. Johnson (S.G.) (1993), 120 N.S.R.(2d) 414; 332 A.P.R. 414 (C.A.), refd to. [paras. 11, 32].

Tseshaht Indian Band v. British Columbia (1992), 15 B.C.A.C. 1; 27 W.A.C. 1; 94 D.L.R.(4th) 97 (C.A.), refd to. [para. 19].

Union of New Brunswick Indians and Tomah v. New Brunswick (Minister of Finance) et al. (1996), 178 N.B.R.(2d) 1; 454 A.P.R. 1 (C.A.), refd to. [para. 23].

Union of New Brunswick Indians and Tomah v. New Brunswick (Minister of Finance) et al. (1998), 227 N.R. 92 (S.C.C.), refd to. [paras. 24, 40].

R. v. Johnson (S.G.) (1996), 156 N.S.R.(2d) 71; 461 A.P.R. 71 (C.A.), refd to. [para. 24].

Francis v. R., [1956] S.C.R. 618, refd to. [para. 25].

Mitchell and Milton Management Ltd. v. Peguis Indian Band et al., [1990] 2 S.C.R. 85; 110 N.R. 241; 67 Man.R.(2d) 81, refd to. [paras. 25, 40].

R. v. Nikal (J.B.), [1996] 1 S.C.R. 1013; 196 N.R. 1; 74 B.C.A.C. 161; 121 W.A.C. 161; 105 C.C.C.(3d) 481, refd to. [para. 37].

Williams v. Minister of National Revenue, [1992] 1 S.C.R. 877; 136 N.R. 161, refd to. [para. 40].

Hill v. Ontario (Minister of Revenue) (1985), 18 D.L.R.(4th) 537 (Ont. H.C.), refd to. [para. 43].

R. v. Adams (G.W.), [1996] 3 S.C.R. 101; 202 N.R. 89, refd to. [para. 50].

R. v. Côté (F.) et al., [1996] 3 S.C.R. 139; 202 N.R. 161, refd to. [para. 50].

Statutes Noticed:

Indian Act, R.S.C. 1985, c. I-5, sect. 87 [para. 14].

Counsel:

Bruce H. Wildsmith, Q.C., for the appel­lants;

William M. Wilson, Q.C., for the respon­dent.

This appeal was heard on May 26, 1998, by Roscoe, Jones and Bateman, JJ.A., of the Nova Scotia Court of Appeal.

On July 21, 1998, the decision of the Court of Appeal was delivered and the fol­lowing opinions were filed:

Jones, J.A. - see paragraphs 1 to 26;

Bateman, J.A. (Roscoe, J.A., concurring) - see paragraphs 27 to 53.