R. v. Blacksmith (C.C.) et al., (2015) 318 Man.R.(2d) 63 (QB)

• Judge: Cummings, J.
• Court: Court of Queen's Bench of Manitoba (Canada)
• Case Date: June 01, 2015
• Jurisdiction: Manitoba
• Citations: (2015), 318 Man.R.(2d) 63 (QB);2015 MBQB 94

R. v. Blacksmith (C.C.) (2015), 318 Man.R.(2d) 63 (QB)

MLB headnote and full text

Temp. Cite: [2015] Man.R.(2d) TBEd. JN.015

Her Majesty The Queen v. Charles Conrad Blacksmith (accused/appellant)

(CR 14-02-01362)

Her Majesty The Queen v. Orville Charles Smoke (accused/appellant)

(CR 14-02-01363)

Her Majesty The Queen v. Garth Leon Blacksmith (accused/appellant)

(CR 14-02-01364)

(2015 MBQB 94)

Indexed As: R. v. Blacksmith (C.C.) et al.

Manitoba Court of Queen's Bench

Brandon Centre

Cummings, J.

June 1, 2015.

Summary:

The accused were convicted of several counts under the Tax Administration and Miscellaneous Taxes Act. The convictions related to the sale of non-marked tobacco from a smoke shop that was operated by the accused, who were all members of Dakota First Nations. Fines were imposed. The accused appealed from their convictions and sentence.

The Manitoba Court of Queen's Bench dismissed the appeals.

Indians, Inuit and Métis - Topic 6266

Government - What laws govern - Provincial laws of general application - The accused were convicted of several counts under the Tax Administration and Miscellaneous Taxes Act for selling non-marked tobacco from a smoke shop that they operated - The accused, who were all members of Dakota First Nations, appealed the convictions - They argued that they were immune from prosecution because the Dakota First Nations had never signed a treaty with Canada, and the laws therefore did not apply to them - The Manitoba Court of Queen's Bench dismissed the appeal - Criminal and regulatory legislation applied to First Nation peoples regardless of whether a treaty was in force - See paragraphs 6 to 11.

Sales and Service Taxes - Topic 718

Sales tax - Collection and enforcement - Offences and penalties - Punishments and sentences - The accused were convicted of several counts under the Tax Administration and Miscellaneous Taxes Act for selling non-marked tobacco from a smoke shop that they operated - The trial judge imposed fines on each count - A number of the fines were the minimum stipulated by the Act - The fines on the remaining counts represented incremental increases to reflect the seriousness of repeating the breaches of the Act - The Manitoba Court of Queen's Bench dismissed the accused's sentence appeal - None of the fines approached the maximum fine available - They were at or near the minimum - The trial judge correctly exercised her discretion - See paragraphs 12 to 15.

Cases Noticed:

R. v. Sparrow, [1990] 1 S.C.R. 1075; 111 N.R. 241, refd to. [para. 7].

R. v. Pena, 1998 CarswellBC 163, refd to. [para. 9].

R. v. Campbell (B.) (2011), 267 Man.R.(2d) 69; 2011 MBQB 173, refd to. [para. 10].

R. v. Moody (L.) et al. (2004), 222 Man.R.(2d) 1; 2004 MBQB 247, refd to. [para. 10].

R. v. MacLaurin (W.F.) (1999), 143 Man.R.(2d) 85 (Q.B.), affd. (2001), 160 Man.R.(2d) 27; 262 W.A.C. 27; 2001 MBCA 138, refd to. [para. 10].

R. v. Ruizfuentes (H.S.) (2010), 258 Man.R.(2d) 220; 499 W.A.C. 220; 2010 MBCA 90, refd to. [para. 13].

Counsel:

S. Sass, for the Federal Crown;

M. Conner, for Constitutional Law;

C.C. Blacksmith, was self-represented;

O.C. Smoke, was self-represented;

G.L. Blacksmith, was self-represented.

These appeals were heard before Cummings, J., of the Manitoba Court of Queen's Bench, Brandon Centre, who delivered the following judgment on June 1, 2015.