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33196

Estate of Rolland Bastien 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.

List of proceedings
Date Proceeding Filed By
(if applicable)
2011-11-30 Appeal closed
2011-11-28 Certificate of taxation issued to, Michel Beaupré
2011-11-25 Decision on the bill of costs, in the amount of $13,951.03, Reg
2011-11-23 Submission of the bill of costs, Reg
2011-10-28 Response to the bill of costs, cc. Me Michel Beaupré (original rec'd Oct. 31/11), Completed on: 2011-10-28 Her Majesty the Queen
2011-10-24 Bill of costs, Completed on: 2011-10-31 Estate of Rolland Bastien
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-586-07, 2009 FCA 108, dated April 8, 2009, heard on May 20, 2010, is allowed with costs throughout.
Allowed, with costs
2011-06-28 Correspondence received from, P. W. Hutchins re: change of address as of July 1, 2011 (by fax) Huron-Wendat Nation
2010-06-10 Transcript received, (104 pages)
2010-06-01 Correspondence received from, Wina Sioui dated May 27, 2010. Re: Legal firm name change Huron-Wendat Nation
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 in Ontario
2010-05-20 Judgment reserved OR rendered with reasons to follow
2010-05-20 Intervener's condensed book, Submitted in Court - Joint with 33194 (14 copies) Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority
2010-05-20 Intervener's condensed book, Submitted in Court (14 copies) Huron-Wendat Nation
2010-05-20 Respondent's condensed book, Submitted in Court - Joint with 33194 (14 copies) Her Majesty the Queen
2010-05-20 Appellant's condensed book, Submitted in Court (14 copies) Estate of Rolland Bastien
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, Michel Beaupré dated May 17, 2010. Re: Requests to be first speaker at hearing Estate of Rolland Bastien
2010-05-11 Notice of appearance, Peter Hutchins, Lysane Cree and Wina Sioui will be present at the hearing. Huron-Wendat Nation
2010-05-10 Intervener's book of authorities, Joint with 33194, Completed on: 2010-05-10 Assembly of First Nations
2010-05-10 Intervener's book of authorities, Joint with 33194, Completed on: 2010-05-10 Chiefs in 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 33194, Completed on: 2010-05-10 Union of Nova Scotia Indians
2010-05-10 Notice of appearance, Maxime Faille and Graham Ragan will be present at the hearing. Assembly of First Nations
2010-05-10 Notice of appearance, Brian Crane will be present at the hearing. Union of Nova Scotia Indians
2010-05-07 Intervener's book of authorities, CD missing - Rec'd on May 10, 2010 (2 volumes), Completed on: 2010-05-10 Huron-Wendat Nation
2010-05-07 Intervener's factum, CD missing - Rec'd on May 10, 2010, Completed on: 2010-05-10 Huron-Wendat Nation
2010-05-07 Intervener's factum, Joint with 33194, Completed on: 2010-05-07 Union of Nova Scotia Indians
2010-05-07 Intervener's factum, Joint with 33194, Completed on: 2010-05-07 Chiefs in Ontario
2010-05-07 Intervener's factum, Joint with 33194, Completed on: 2010-05-07 Assembly of First Nations
2010-05-07 Intervener's book of authorities, Joint with 33194, Completed on: 2010-05-07 Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority
2010-05-07 Intervener's factum, Joint with 33194, 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 in Ontario
2010-05-06 Intervener's book of authorities, Joint with 33194, Completed on: 2010-05-06 Assembly of Manitoba Chiefs
2010-05-06 Intervener's factum, Joint with 33194, 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, John Hurley and François Dandonneau will be present at the hearing. Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority
2010-05-06 Correspondence received from, R. Gaudreau by fax, re.: request for 10 reserved seats at the hearing (6 seats allowed by the Registrar on May 13/10) Estate of Rolland Bastien
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 Huron-Wendat Nation
2010-04-30 Correspondence received from, S.R. Paul by fax, re.: request for 1 reserved seat at the hearing Assembly of Manitoba Chiefs
2010-04-23 Correspondence received from, C. Shandler by fax, re.: request for 10 reserved seats at the hearing (5 seats allowed by the Registrar on May 13/10) Huron-Wendat Nation
2010-04-19 Appeal perfected for hearing
2010-04-16 Respondent's book of authorities, Joint with 33194, Completed on: 2010-04-16 Her Majesty the Queen
2010-04-16 Respondent's record, Completed on: 2010-04-16 Her Majesty the Queen
2010-04-16 Respondent's factum, Joint with 33194, 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
2010-04-07 Reply to the motion for leave to intervene, (Letter Form), by Assembly of First Nations, Completed on: 2010-04-07 Estate of Rolland Bastien
2010-04-07 Reply to the motion for leave to intervene, (Letter Form), by Chiefs in Ontario and Union of Nova Scotia Indians, Completed on: 2010-04-07 Estate of Rolland Bastien
2010-04-06 Reply to the motion for leave to intervene, (Letter Form), joint with 33194, Completed on: 2010-04-06 Chiefs in Ontario
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 Estate of Rolland Bastien
2010-03-31 Response to the motion for leave to intervene, (Letter Form), by Union of Nova Scotia Indians joint with 33194, Completed on: 2010-03-31 Her Majesty the Queen
2010-03-31 Response to the motion for leave to intervene, (Letter Form), ,motion to extend timeand to file the expert report of Prof. Alan Beaulieu, by Assembly of First Nations joint with 33194, 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 33194, 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 33194, 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, by Nation huronne-wendat, Completed on: 2010-03-30 Huron-Wendat Nation
2010-03-30 Correspondence received from, R. Gaudreau by fax, re.: request of 6 reserved seats at the hearing Estate of Rolland Bastien
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 33194), Completed on: 2010-03-29 Her Majesty the Queen
2010-03-26 Motion for leave to intervene, ,motion to extend time and to file the expert report of Prof. Alan Beaulieu, (bookform), joint with 33194, Completed on: 2010-03-29 Assembly of First Nations
2010-03-26 Motion for leave to intervene, and motion to extend time, (bookform), joint with 33194, Completed on: 2010-03-29 Chiefs in Ontario
2010-03-26 Motion for leave to intervene, and motion to extend time, (bookform), joint with 33194, Completed on: 2010-03-29 Union of Nova Scotia Indians
2010-03-26 Response to the motion for leave to intervene, (Letter Form), by Assembly of Manitoba Chiefs, joint with 33194, Completed on: 2010-03-26 Her Majesty the Queen
2010-03-26 Response to the motion for leave to intervene, (Letter Form), by Nation huronne-wendat, Completed on: 2010-03-26 Her Majesty the Queen
2010-03-25 Response to the motion for leave to intervene, (Letter Form), by Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority, Completed on: 2010-03-25 Estate of Rolland Bastien
2010-03-25 Response to the motion for leave to intervene, (Letter Form), sur response, by Nation huronne-wendat, Completed on: 2010-03-25 Estate of Rolland Bastien
2010-03-23 Motion for leave to intervene, (bookform), extension of time included, joint with 33194 - 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 Response to the motion for leave to intervene, (Letter Form), by Nation huronne-wendat and Assembly of Manitoba Chiefs, Completed on: 2010-03-23 Estate of Rolland Bastien
2010-03-19 Motion for leave to intervene, (bookform), motion to adduce new evidence included (requested new evidence March25-10), Completed on: 2010-03-19 Huron-Wendat Nation
2010-03-19 Motion for leave to intervene, (bookform - joint with 33194), Completed on: 2010-03-19 Assembly of Manitoba Chiefs
2010-03-19 Notice of appearance, Michel Beaupré and Michel Jolin will be present at the hearing. Estate of Rolland Bastien
2010-03-12 Notice of hearing sent to parties
2010-03-12 Appeal hearing scheduled, 2010-05-20, (start time 9h00)
Judgment reserved
2010-02-19 Appellant's book of authorities, (2 volumes), Completed on: 2010-02-19 Estate of Rolland Bastien
2010-02-19 Appellant's record, (2 volumes), Completed on: 2010-02-19 Estate of Rolland Bastien
2010-02-19 Appellant's factum, Completed on: 2010-02-19 Estate of Rolland Bastien
2009-11-23 Notice of appeal, Completed on: 2009-11-23 Estate of Rolland Bastien
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-586-07, 2009 FCA 108, dated April 8, 2009, is granted with costs in the cause. This appeal will be heard with Alexandre Dubé v. Her Majesty the Queen (33194).
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 Estate of Rolland Bastien
2009-07-31 Respondent's response on the application for leave to appeal, Completed on: 2009-07-31 Her Majesty the Queen
2009-06-09 Letter acknowledging receipt of a complete application for leave to appeal
2009-06-05 Book of authorities, (2 volumes) Estate of Rolland Bastien
2009-06-05 Application for leave to appeal, Completed on: 2009-06-05 Estate of Rolland Bastien

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

Main parties - Appellants
Name Role Status
Estate of Rolland Bastien Appellant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen Respondent Active

Other parties

Other parties
Name Role Status
Huron-Wendat Nation Intervener Active
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 in Ontario Intervener Active
Union of Nova Scotia Indians Intervener Active

Counsel

Party: Estate of Rolland Bastien

Counsel
Michel Beaupré
Michel Jolin
Langlois Kronström Desjardins
801, Grande Allée Ouest
Bureau 300
Québec, Quebec
G1S 1C1
Telephone: (418) 650-7000
FAX: (418) 650-7075
Email: michel.beaupre@lkd.ca
Agent
Richard Gaudreau
Bergeron, Gaudreau
167, rue Notre Dame de l'Île
Gatineau, Quebec
J8X 3T3
Telephone: (819) 770-7928
FAX: (819) 770-1424
Email: bergeron.gaudreau@qc.aira.com

Party: Her Majesty the Queen

Counsel
Pierre Cossette
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
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

Party: Huron-Wendat Nation

Counsel
Peter W. Hutchins
Lysane Cree
Wina Sioui
Hutchins Légal inc.
204, rue du Saint-Sacrement
Bureau 300
Montréal, Quebec
H2Y 1W8
Telephone: (514) 849-2403
FAX: (514) 849-4907
Email: phutchins@hutchinslegal.ca
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

Party: Assembly of Manitoba Chiefs

Counsel
Jeff D. Pniowsky
Sacha 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
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

Party: Grand Council of the Crees (Eeyou Istchee)/Cree Regional Authority

Counsel
John Hurley
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
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

Party: Assembly of First Nations

Counsel
Maxime Faille
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

Party: Chiefs in Ontario

Counsel
David C. Nahwegahbow
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
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

Party: Union of Nova Scotia Indians

Counsel
Brian A. Crane, Q.C.
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

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 - Whether Federal Court of Appeal erred in holding that arguments based on Civil Code of Québec of no assistance in analysis to be conducted to establish location of investment income - Whether principle of relativity of contracts codified in art. 1440 C.C.Q. precluded application of “economic mainstream activity” factor - Whether Federal Court of Appeal erred in giving greater weight to “economic mainstream activity” factor than to other 9 applicable factors - 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).

Rolland Bastien was an Indian from the Huron-Wendat Nation. He was born and died on the Wendake reserve near Quebec City. His heirs were his spouse and children, all of whom were Hurons living on the reserve. Making and selling moccasins was the main activity of the family business, which also made snowshoe harnesses. The investment income in issue was from term deposit certificates obtained by Mr. Bastien from two credit unions, one on his reserve and one on the Pointe-Bleue reserve. In 2003, after Mr. Bastien’s death, the federal revenue agency considered it appropriate to tax the investment income from previous years by issuing notices of reassessment, which the succession contested.

Lower court rulings

December 6, 2007
Tax Court of Canada

2003-4582(IT)G, 2007CCI625

Rejet de l'appel de la demanderesse des cotisations établies par intimée

April 8, 2009
Federal Court of Appeal

A-586-07, 2009 CAF 108

Rejet de l'appel.

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

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Date modified: 2025-02-27