Robinson v. The Queen

Robinson v. The Queen

Applying the Williams connecting factors framework to the agreed facts and evidence, the Court found insufficient nexus between each appellant's employment income and any reserve (lack of work performed on reserve, residence off-reserve, minimal demonstrable economic benefit to the reserve and payments administered...

Source-derived case information.

Citation
2010 TCC 649
Parties
Appellant: June Robinson; Appellant: Douglas Cockburn; Appellant: Linda Cockburn; Appellant: Simone Hillier; Appellant: Sandra King; Appellant: Jules Koostachin; Appellant: Julie Debassige; Appellant: Joan Kennedy; Appellant: Leanna Gerrior; Appellant: Martin John; Appellant: Janet Takata; Appellant: Bonnie Guarisco; Appellant: John Y Takata; Respondent: Her Majesty the Queen
Court
Tax Court of Canada
Jurisdiction
Canada
Judgment Date
22 December 2010
Procedural Posture
Tax Court of Canada Appeal From Income Tax Assessments / Final Judgment With Reasons (decision Dismissed)
Outcome
All appeals dismissed; the purported 1999 appeal by Hillier quashed for lack of tax payable; no costs awarded
Legal Topics
Tax Exemption, Situs of Property, Connecting Factors Test, Employment Income, Personal Credit for Married Status
Source Language
en
Tax Law Indigenous Law Administrative Law Tax Exemption Situs of Property Connecting Factors Test Employment Income Personal Credit for Married Status

Source-derived case record

Summary, issues, holding and outcome

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Parties

June Robinson

Appellant

Douglas Cockburn

Appellant

Linda Cockburn

Appellant

Simone Hillier

Appellant

Sandra King

Appellant

Jules Koostachin

Appellant

Julie Debassige

Appellant

Joan Kennedy

Appellant

Leanna Gerrior

Appellant

Martin John

Appellant

Janet Takata

Appellant

Bonnie Guarisco

Appellant

John Y Takata

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Tax Court of Canada Appeal From Income Tax Assessments / Final Judgment With Reasons (decision Dismissed)

Legal Issues

  1. 1 Whether appellants employed by Native Leasing Services (NLS) could deduct married personal credit under Income Tax Act s.118(1)(a)
  2. 2 Whether employment income of status Indians employed by NLS was exempt under Income Tax Act s.81(1)(a) by virtue of Indian Act s.87(1)(b)
  3. 3 Which test governs situs of intangible property for s.87(1)(b): traditional situs or the connecting factors test from Williams v. Canada

Ratio Decidendi

Applying the Williams connecting factors framework to the agreed facts and evidence, the Court found insufficient nexus between each appellant's employment income and any reserve (lack of work performed on reserve, residence off-reserve, minimal demonstrable economic benefit to the reserve and payments administered off-reserve); therefore employment income was not 'situated on a reserve' for s.87(1)(b) and was taxable; appeals dismissed (and three appellants' claims to married personal credit failed as tied to spouses' outcomes).

Court Disposition

All appeals dismissed; the purported 1999 appeal by Hillier quashed for lack of tax payable; no costs awarded

Orders

  • Appeals dismissed in accordance with Reasons for Judgment dated 2010-12-22
  • Motion granted to quash Simone Hillier's 1999 purported appeal (no federal tax payable)