Case information
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33194
Alexandre Dubé v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2012-04-20 | Appeal closed | |
| 2012-04-11 | Certificate of taxation issued to, François Bouchard | |
| 2012-04-10 | Decision on the bill of costs, in the amount of $18,929.28, Reg | |
| 2012-04-04 | Submission of the bill of costs, Reg | |
| 2012-01-31 | Bill of costs, Completed on: 2012-01-31 | Alexandre Dubé |
| 2012-01-25 | Approved order for payment out, sent to Finance January 25/12 | |
| 2012-01-19 | Correspondence received from, K. Boies dated Jan. 17/12 re: requesting that the security deposit of $500.00 be returned to them (by fax) | Alexandre Dubé |
| 2011-07-25 | Appeal closed | |
| 2011-07-25 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2011-07-25 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2011-07-22 |
Judgment on the appeal rendered, CJ Bi De F Cha Ro Cro, The appeal from the judgment of the Federal Court of Appeal, Number A-7-08, 2009 FCA 109, dated April 8, 2009, heard on May 20, 2010, is allowed with costs throughout, Deschamps and Rothstein JJ. dissenting. Allowed, with costs |
|
| 2010-06-10 | Transcript received, (104 pages) | |
| 2010-05-21 | Correspondence received from, David Nahwegahbow dated May 21, 2010. Re: Reference to the case of Bryan v. Itasca County (Sent to the Judges on May 21, 2010) | Chiefs of Ontario |
| 2010-05-20 | Judgment reserved OR rendered with reasons to follow | |
| 2010-05-20 | Respondent's condensed book, Submitted in Court - Joint with 33196 (14 copies) | Her Majesty the Queen |
| 2010-05-20 | Intervener's condensed book, Submitted in Court - Joint with 33196 (14 copies) | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-05-20 | Appellant's condensed book, Submitted in Court (14 copies) | Alexandre Dubé |
| 2010-05-20 | Acknowledgement and consent for video taping of proceedings, From all parties | |
| 2010-05-20 |
Hearing of the appeal, 2010-05-20, CJ Bi De F Cha Ro Cro Judgment reserved |
|
| 2010-05-17 | Correspondence received from, Mr. Bouchard rec'd by fax re: correction to the appellant's factum - cc. to all parties - sent to the Court May 18/10 | Alexandre Dubé |
| 2010-05-17 | Correspondence received from, Gowlings by e-mail, re.: request for 4 reserved seats at the hearing | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-05-14 | Notice of appearance, Me Karine Boies will be present at the hearing. | Alexandre Dubé |
| 2010-05-13 | Notice of appearance, Brian Crane and Guy Régimbald will be present at the hearing. | Union of Nova Scotia Indians |
| 2010-05-10 | Intervener's book of authorities, Joint with 33196, Completed on: 2010-05-10 | Assembly of First Nations |
| 2010-05-10 | Intervener's book of authorities, Joint with 33196, Completed on: 2010-05-10 | Chiefs of Ontario |
| 2010-05-10 |
Order by, Cro, FURTHER TO THE ORDER dated April 12, 2010, granting leave to intervene to the Assembly of Manitoba Chiefs, the Nation huronne-wendat, the Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, the Assembly of First Nations, the Chiefs of Ontario and the Union of Nova Scotia Indians; IT IS HEREBY FURTHER ORDERED THAT the said interveners are each granted permission to present oral argument not exceeding ten (10) minutes at the hearing of the appeal. Granted |
|
| 2010-05-10 | Intervener's book of authorities, Joint with 33196, Completed on: 2010-05-10 | Union of Nova Scotia Indians |
| 2010-05-10 | Correspondence received from, Gowlings by e-mail, re.: request for 5 reserved seats at the hearing (1 add. seat requested on May 19/10) | Assembly of First Nations |
| 2010-05-10 | Notice of appearance, Maxime Faille and Graham Ragan will be present at the hearing. | Assembly of First Nations |
| 2010-05-07 | Intervener's factum, Joint with 33196 - CD missing - Rec'd on May 10, 2010, Completed on: 2010-05-10 | Assembly of First Nations |
| 2010-05-07 | Intervener's factum, Joint with 33196 - CD missing - Rec'd on May 10, 2010, Completed on: 2010-05-10 | Union of Nova Scotia Indians |
| 2010-05-07 | Intervener's factum, Joint with 33196 - CD missing/ CD rec'd May 10/10, Completed on: 2010-05-10 | Chiefs of Ontario |
| 2010-05-07 | Intervener's book of authorities, Joint with 33196, Completed on: 2010-05-07 | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-05-07 | Intervener's factum, Joint with 33196, Completed on: 2010-05-07 | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-05-07 | Notice of appearance, David Nahwegahbow and James Hopkins will be present at the hearing. | Chiefs of Ontario |
| 2010-05-06 | Correspondence received from, F. Bouchard by fax, re.: request for 7 reserved seats at the hearing + 4 add seats on May 12/10 (6 seats allowed by the Registrar on May 13/10) | Alexandre Dubé |
| 2010-05-06 | Intervener's book of authorities, Joint with 33196, Completed on: 2010-05-06 | Assembly of Manitoba Chiefs |
| 2010-05-06 | Intervener's factum, Joint with 33196, Completed on: 2010-05-06 | Assembly of Manitoba Chiefs |
| 2010-05-06 | Notice of appearance, Jeffrey Pniowsky and Sacha Paul will be present at the hearing. | Assembly of Manitoba Chiefs |
| 2010-05-06 | Notice of appearance, François Bouchard and Vassilis Fasfalis will be present at the hearing. | Alexandre Dubé |
| 2010-05-06 | Notice of appearance, John Hurley and François Dandonneau will be present at the hearing. | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-05-05 | Correspondence received from, P. Cossette by fax, re.: request for 5 reserved seats at the hearing | Her Majesty the Queen |
| 2010-05-05 | Notice of appearance, Pierre Cossette and Bernard Letarte will be present at the hearing. | Her Majesty the Queen |
| 2010-05-05 | Correspondence received from, Max Faille dated May 3, 2010. Re: Interveners will avoid repetition in separate factums | Assembly of Manitoba Chiefs |
| 2010-04-19 | Appeal perfected for hearing | |
| 2010-04-16 | Respondent's book of authorities, Joint with 33196, Completed on: 2010-04-16 | Her Majesty the Queen |
| 2010-04-16 | Respondent's factum, Joint with 33196, Completed on: 2010-04-16 | Her Majesty the Queen |
| 2010-04-12 | Letter sent to Intervener(s) | |
| 2010-04-12 | Order on motion for leave to intervene, (BY CROMWELL, J.) | |
| 2010-04-12 |
Decision on the motion for leave to intervene, Cro, The motion for leave to intervene of the Assembly of Manitoba Chiefs is granted and the said intervener shall be entitled to serve and file a single factum not to exceed 10 pages in length on or before May 7, 2010, in the appeal of Alexandre Dubé v. Her Majesty the Queen (33194) as well as in the appeal of Succession de Rolland Bastien v. Her Majesty the Queen (33196). The motion for leave to intervene of Nation huronne-wendat is granted and the said intervener shall be entitled to serve and file a factum not to exceed 10 pages in length on or before May 7, 2010, in the appeal of Succession de Rolland Bastien v. Her Majesty the Queen (33196). The motion to admit further evidence is dismissed. The motions for an extension of time to apply for leave to intervene and for leave to intervene of the Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, the Assembly of First Nations, the Chiefs of Ontario and the Nova Scotia Indians are granted and the said interveners shall be entitled to each serve and file a single factum not to exceed 10 pages in length on or before May 7, 2010, in the appeal of Alexandre Dubé v. Her Majesty the Queen (33194) as well as in the appeal of Succession de Rolland Bastien v. Her Majesty the Queen (33196). The motion by Assembly of First Nations to file a report of Prof. Alain Beaulieu, Ph.D., entitled "Indians and Taxation: A Historical Study of the Provisions of the Indian Act", January, 2006, is dismissed. To the extent that the interests are similar, interveners shall consult to avoid repetition. The requests to present oral argument are deferred to a date following receipt and consideration of the written arguments of the parties and the interveners. The interveners shall not be entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellants and respondent any additional disbursements occasioned to the appellants and respondent by their intervention. Granted |
|
| 2010-04-09 | Submission of motion for leave to intervene, Cro | |
| 2010-04-06 | Reply to the motion for leave to intervene, (Letter Form), joint with 33196, Completed on: 2010-04-06 | Chiefs of Ontario |
| 2010-04-06 | Response to the motion for leave to intervene, (Letter Form), by Chiefs in Ontario, Completed on: 2010-04-06 | Alexandre Dubé |
| 2010-04-06 | Response to the motion for leave to intervene, (Letter Form), by Union of Nova Scotia Indians, Completed on: 2010-04-06 | Alexandre Dubé |
| 2010-04-06 | Response to the motion for leave to intervene, (Letter Form), by Assembly of First Nations, Completed on: 2010-04-06 | Alexandre Dubé |
| 2010-04-06 | Reply to the motion for leave to intervene, Completed on: 2010-04-06 | Assembly of First Nations |
| 2010-04-01 | Response to the motion for leave to intervene, (Letter Form), by Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, Completed on: 2010-04-01 | Alexandre Dubé |
| 2010-03-31 | Response to the motion for leave to intervene, (Letter Form), by Union of Nova Scotia Indians joint with 33196, Completed on: 2010-03-31 | Her Majesty the Queen |
| 2010-03-31 | Response to the motion for leave to intervene, (Letter Form), and to file the expert report of Prof. Alan Beaulieu, by Assembly of First Nations joint with 33196, Completed on: 2010-03-31 | Her Majesty the Queen |
| 2010-03-31 | Response to the motion for leave to intervene, (Letter Form), by Chiefs in Ontario, joint with 33196, Completed on: 2010-03-31 | Her Majesty the Queen |
| 2010-03-31 | Reply to the motion for leave to intervene, (Letter Form), by Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, joint with 33196, Completed on: 2010-03-31 | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-03-30 | Reply to the motion for leave to intervene, (Letter Form), by Assembly of Manitoba Chiefs re: will not be filing a reply (joint with 33194), Completed on: 2010-03-30 | Assembly of Manitoba Chiefs |
| 2010-03-29 | Response to the motion for leave to intervene, (Letter Form), and to extend time, by Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, (joint with 33196), Completed on: 2010-03-29 | Her Majesty the Queen |
| 2010-03-29 | Response to the motion for leave to intervene, (Letter Form), by Assembly of Manitoba Chiefs, Completed on: 2010-03-29 | Alexandre Dubé |
| 2010-03-26 | Response to the motion for leave to intervene, (Letter Form), by Assembly of Manitoba Chiefs, joint with 33196, Completed on: 2010-03-26 | Her Majesty the Queen |
| 2010-03-26 | Motion for leave to intervene, (bookform), joint with 33196, Completed on: 2010-03-29 | Union of Nova Scotia Indians |
| 2010-03-26 | Motion for leave to intervene, (bookform), joint with 33196, Completed on: 2010-03-29 | Chiefs of Ontario |
| 2010-03-26 | Motion for leave to intervene, and to file the expert report of Prof. Alan Beaulieu, (bookform), joint with 33196, Completed on: 2010-03-29 | Assembly of First Nations |
| 2010-03-23 | Motion for leave to intervene, and to extend time included,(bookform), joint with 33196 - revised order including extension of time filed March 30-10, Completed on: 2010-03-25 | Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority |
| 2010-03-23 | Correspondence received from, François Bouchard dated March 22, 2010. Re: Filing a new CD because paragraph 75 was missing from other CD | Alexandre Dubé |
| 2010-03-19 | Motion for leave to intervene, (bookform - joint with 33196), Completed on: 2010-03-19 | Assembly of Manitoba Chiefs |
| 2010-03-12 | Notice of hearing sent to parties | |
| 2010-03-12 |
Appeal hearing scheduled, 2010-05-20, (start time 9:00 a.m.) Judgment reserved |
|
| 2010-02-26 | Appellant's book of authorities, Completed on: 2010-02-26 | Alexandre Dubé |
| 2010-02-26 | Appellant's record, (6 volumes), Completed on: 2010-02-26 | Alexandre Dubé |
| 2010-02-26 | Appellant's factum, Completed on: 2010-02-26 | Alexandre Dubé |
| 2010-02-19 | Order on motion to extend time | |
| 2010-02-19 |
Decision on motion to extend time, to serve and file the appellant's record, factum and book of authorities to Feb. 26/10, Reg Granted |
|
| 2010-02-19 | Submission of motion to extend time, Reg | |
| 2010-02-15 | Response to motion to extend time, (Letter Form), from Sophie-Lyne Lefebvre dated Feb. 11/10 (joint with motion), Completed on: 2010-02-15 | Her Majesty the Queen |
| 2010-02-15 | Motion to extend time, to serve and file the appellant's record, factum and book of authorities to Feb. 26/10, Completed on: 2010-02-15 | Alexandre Dubé |
| 2009-11-30 | Notice of deposit for security, (by fax - original rec'd Dec. 1/09) | Alexandre Dubé |
| 2009-11-26 | Correspondence received from, F. Bouchard dated Nov. 9/09 re: confirmation of the hearing date, filing of factum date and possible interveners. | Alexandre Dubé |
| 2009-11-26 | Correspondence received from, F. Bouchard dated Nov. 25/09 re: enclosing original Notice of Appeal, service, CD and copy of a letter sent to S.-L. Lefebvre with respect to service | Alexandre Dubé |
| 2009-11-26 | Correspondence received from, F. Bouchard dated Nov. 26/09 re: confirming Darquise Jolicoeur from Beaudry Bertrand to act as agent (by fax) | Alexandre Dubé |
| 2009-11-25 | Notice of appeal, (by fax - original rec'd Nov. 26/09) (notice of security missing - rec'd Nov. 30/09 by fax), Completed on: 2009-11-30 | Alexandre Dubé |
| 2009-11-16 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2009-10-30 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2009-10-30 | Judgment on leave sent to the parties | |
| 2009-10-29 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-7-08, 2009 FCA 109, dated April 8, 2009, is granted with costs in the cause. This case will be heard with Succession Rolland Bastien v. Her Majesty the Queen (33196). Granted, with costs in the cause |
|
| 2009-09-28 | All materials on application for leave submitted to the Judges, Bi F Cha | |
| 2009-08-10 | Applicant's reply to respondent's argument, Completed on: 2009-08-10 | Alexandre Dubé |
| 2009-07-31 | Respondent's response on the application for leave to appeal, Completed on: 2009-07-31 | Her Majesty the Queen |
| 2009-06-05 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2009-06-04 | Correspondence received from, Francois Bouchard, dated June 3, 2009 Re: counsel is different then inferior court | Alexandre Dubé |
| 2009-06-04 | Book of authorities | Alexandre Dubé |
| 2009-06-04 | Application for leave to appeal, 3 volumes, Completed on: 2009-06-04 | Alexandre Dubé |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Dubé, Alexandre | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Assembly of Manitoba Chiefs | Intervener | Active |
| Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority | Intervener | Active |
| Assembly of First Nations | Intervener | Active |
| Chiefs of Ontario | Intervener | Active |
| Union of Nova Scotia Indians | Intervener | Active |
Counsel
Party: Dubé, Alexandre
Counsel
François Bouchard
Karine Boies
Vassilis Fasfalis
Karine Boies
Vassilis Fasfalis
Cain Lamarre
255 rue Racine E., bureau 600
CP 5420, Succ. Racine
Chicoutimi, Quebec
G7H 6J6
Telephone: (418) 545-4580
FAX: (418) 545-4422
Email: francois.bouchard@cainlamarre.ca
255 rue Racine E., bureau 600
CP 5420, Succ. Racine
Chicoutimi, Quebec
G7H 6J6
Telephone: (418) 545-4580
FAX: (418) 545-4422
Email: francois.bouchard@cainlamarre.ca
Agent
Darquise Jolicoeur
Beaudry, Bertrand s.e.n.c.
160, boul. de l'Hôpital, bureau 107
Gatineau, Quebec
J8T 8J1
Telephone: (819) 770-4880
FAX: (819) 595-4979
Email: djolicoeur@beaudry-bertrand.com
160, boul. de l'Hôpital, bureau 107
Gatineau, Quebec
J8T 8J1
Telephone: (819) 770-4880
FAX: (819) 595-4979
Email: djolicoeur@beaudry-bertrand.com
Party: Her Majesty the Queen
Counsel
Pierre Cossette
Sophie-Lyne Lefebvre
Bernard Letarte
Sophie-Lyne Lefebvre
Bernard Letarte
Procureur général du Canada
Complexe Guy Favreau, Tour Est
9e étage, 200 boul. René-Lévesque O.
Montréal, Quebec
H2Z 1X4
Telephone: (514) 283-8756
FAX: (514) 283-3103
Complexe Guy Favreau, Tour Est
9e étage, 200 boul. René-Lévesque O.
Montréal, Quebec
H2Z 1X4
Telephone: (514) 283-8756
FAX: (514) 283-3103
Agent
Christopher M. Rupar
Attorney General of Canada
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Assembly of Manitoba Chiefs
Counsel
Jeff D. Pniowsky
Sacha R. Paul
Sacha R. Paul
Thompson Dorfman Sweatman LLP
2200-201 Portage Avenue
Winnipeg, Manitoba
R3B 3L3
Telephone: (204) 934-2308
FAX: (204) 934-0586
Email: jdp@tdslaw.com
2200-201 Portage Avenue
Winnipeg, Manitoba
R3B 3L3
Telephone: (204) 934-2308
FAX: (204) 934-0586
Email: jdp@tdslaw.com
Agent
Dougald E. Brown
Nelligan O'Brien Payne LLP
1500 - 50 O'Connor St.
Ottawa, Ontario
K1P 6L2
Telephone: (613) 231-8210
FAX: (613) 788-3661
Email: dougald.brown@nelligan.ca
1500 - 50 O'Connor St.
Ottawa, Ontario
K1P 6L2
Telephone: (613) 231-8210
FAX: (613) 788-3661
Email: dougald.brown@nelligan.ca
Party: Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority
Counsel
John Hurley
François Dandonneau
François Dandonneau
Gowling WLG (Canada) LLP
1 Place Ville-Marie, 37th Floor
Montreal, Quebec
H3B 3P4
Telephone: (514) 878-9641
FAX: (514) 878-1450
Email: john.hurley@gowlingwlg.com
1 Place Ville-Marie, 37th Floor
Montreal, Quebec
H3B 3P4
Telephone: (514) 878-9641
FAX: (514) 878-1450
Email: john.hurley@gowlingwlg.com
Agent
Henry S. Brown, Q.C.
Gowling WLG (Canada) LLP
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Assembly of First Nations
Counsel
Maxime Faille
Graham Ragan
Graham Ragan
Gowling WLG (Canada) LLP
2600-160 Elgin Street
P.O. Box 466, Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: maxime.faille@gowlingwlg.com
2600-160 Elgin Street
P.O. Box 466, Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: maxime.faille@gowlingwlg.com
Party: Chiefs of Ontario
Counsel
David C. Nahwegahbow
James Hopkins
James Hopkins
Nahwegahbow, Corbiere Genoodmagejig
7410 Benson Side Rd.
PO Box 217
Rama, Ontario
L0K 1T0
Telephone: (705) 325-0520
FAX: (705) 325-7204
Email: dndaystar@nncfirm.ca
7410 Benson Side Rd.
PO Box 217
Rama, Ontario
L0K 1T0
Telephone: (705) 325-0520
FAX: (705) 325-7204
Email: dndaystar@nncfirm.ca
Agent
Maxime Faille
Gowling WLG (Canada) LLP
2600-160 Elgin Street
P.O. Box 466, Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: maxime.faille@gowlingwlg.com
2600-160 Elgin Street
P.O. Box 466, Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: maxime.faille@gowlingwlg.com
Party: Union of Nova Scotia Indians
Counsel
Brian A. Crane, Q.C.
Guy Régimbald
Guy Régimbald
Gowling WLG (Canada) LLP
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Aboriginal law - Indian reserves - Immunity from taxation of property situated on reserve - Interest income from term deposit certificates held by Indian at Desjardins credit union situated on reserve - Connecting factors for investment income for purposes of exemption pursuant to s. 87(1)(b) of Indian Act and s. 81 of Income Tax Act - Whether, if connecting factor strong, account must be taken of fact that income-generating activities primarily, although not exclusively, having close connection with reserve - Indian Act, R.S.C. 1985, c. I-5, s. 87 - Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, s. 81(1)(a).
Mr. Dubé, an Indian from the Obedjiwan reserve, transported members of the reserve who had to go to Roberval for medical care. Since there was no financial institution on his reserve, he dealt with a cooperative institution on the Mashteuiatsh reserve, the Caisse populaire Desjardins de Pointe-Bleue. When consulted, Revenue Canada confirmed that his interest income was exempt from taxation. It later issued notices of reassessment for 1997 to 2002, requiring him to pay tax and the resulting interest and penalties.
Lower court rulings
December 6, 2007
Tax Court of Canada
2003-4665(IT)G, 2007CCI393
Tax Court of Canada
2003-4665(IT)G, 2007CCI393
Rejet de l'appel des cotisations établie par l'intimée.
April 8, 2009
Federal Court of Appeal
A-7-08, 2009 CAF 109
Federal Court of Appeal
A-7-08, 2009 CAF 109
Appel rejetté
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Date modified: 2025-02-27