CONSTITUTIONAL LAW
Aboriginal and Treaty Rights
Duty to consult—Judicial review of M.N.R.’s decision denying notice of objection to assessment issued under Excise Tax Act, R.S.C., 1985, c. E-15 (Act) for applicant’s failure to collect GST/HST—Applicant, band under Indian Act, R.S.C., 1985, c. I-5, establishing own commodity tax regime in lieu of GST/HST to raise revenues to fulfill communal sharing tradition—Arguing this initiative exercise of Aboriginal right, and that M.N.R. failing to engage in process of consultation, accommodation concerning application, enforcement of Act, thereby breaching its duty to consult, accommodate applicant—No evidence communal sharing including notion of amassing, accumulating wealth for purpose of sharing—As such, commodity tax not modern expression or tradition, and thus not Aboriginal right—Crown’s duty to consult and accommodate not engaged—Application dismissed.
Acadia Band v. M.N.R. (T-2187-05, 2007 FC 259, Blanchard J., order dated 7/3/07, 21 pp.)