R. v. Johnson (S.G.), (1996) 156 N.S.R.(2d) 71 (CA)

• Judge: Freeman, Bateman and Flinn, JJ.A.
• Court: Court of Appeal of Nova Scotia (Canada)
• Case Date: November 25, 1996
• Jurisdiction: Nova Scotia
• Citations: (1996), 156 N.S.R.(2d) 71 (CA)

R. v. Johnson (S.G.) (1996), 156 N.S.R.(2d) 71 (CA);

    461 A.P.R. 71

MLB headnote and full text

Stanley Gordon Johnson (appellant) v. Her Majesty The Queen (respondent) and The Union of Nova Scotia Indians (intervenor)

(C.A.C. Nos. 116660; 116661)

Indexed As: R. v. Johnson (S.G.)

Nova Scotia Court of Appeal

Freeman, Bateman and Flinn, JJ.A.

December 6, 1996.

Summary:

The accused was convicted of offences contrary to the Tobacco Tax Act (ss. 25(1)(b), 25(2) and 40). The accused appealed.

The Nova Scotia Supreme Court dis­missed the appeals. The accused applied for leave to appeal and the Union of Nova Scotia Indians intervened, raising ar­guments based on s. 87(1)(b) of the Indian Act which exempted the personal property of Indians on reserves from taxation.

The Nova Scotia Court of Appeal granted leave to appeal but dismissed the appeal.

Indians, Inuit and Métis - Topic 6510

Taxation - Exemptions - Personalty on reserve - The accused was convicted of offences contrary to the Tobacco Tax Act (ss. 25(1)(b), 25(2) and 40) - The accused appealed - The Nova Scotia Court of Appeal dismissed the appeal - The court noted that the accused was a status Indian and the stores in which the offences took place were on reserve lands, but the accused could not claim the protection of s. 87(1)(b) nor any protection provided by Treaty because he sold tobacco to non-Indians - By selling in the commercial mainstream to non-Indian consumers, the accused made himself liable to comply with the Tobacco Tax Act.

Sales and Service Taxes - Topic 3807

Tobacco tax - Liability for - [See Indians, Inuit and Métis - Topic 6510 ].

Cases Noticed:

R. v. Johnson (S.G.) (1993), 120 N.S.R.(2d) 414; 332 A.P.R. 414 (C.A.), refd to. [para. 8].

R. v. Murdock (M.) and Johnson (S.G.) (1996), 154 N.S.R. 1; 452 A.P.R. 1 (C.A.), refd to. [para. 8].

Statutes Noticed:

Indian Act, R.S.C. 1985, c. I-5, sect. 87(1)(b) [para. 6].

Tobacco Tax Act, R.S.N.S. 1989, c. 470, sect. 25(1)(b), sect. 25(2), sect. 40 [para. 1].

Tobacco Tax Act Regulations (N.S.), Tobacco Marking Regulations, sect. 7 [para. 1].

Counsel:

Appellant did not appear;

Robert E. Lutes, Q.C., and James E. Clarke, for the respondent;

Bruce H. Wildsmith, Q.C., for the intervenor.

This appeal was heard on November 25, 1996, before Freeman, Bateman and Flinn, JJ.A., of the Nova Scotia Court of Appeal. The following judgment was delivered by Freeman, J.A., for the court, on December 6, 1996.