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Canada Case Law

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Income tax 2025 TCC 168

Mohamed v. The King

The Tax Court struck the appellant’s October 6, 2025 Notice of Constitutional Question, but granted leave to amend it to specify the Charter, Treaty 5, and Indian Act provisions relied on.

  • Canada child benefit
  • Section 122.6 income tax act
  • Notice of constitutional question
  • Charter s.15 (equality)
  • Charter s.25
  • Charter s.35
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Aboriginal law 2025 FC 925

Chief Derek Nepinak and Chief Bonny Lynn Acoose v. Canada

The Federal Court dismissed certification of this Treaty 4 annuity claim as a class proceeding and allowed it to continue as a representative action.

  • Annuity payments
  • Indexation and augmentation
  • Preferable procedure
  • Representative proceedings
  • Fiduciary duties
  • Admissibility of expert and lay opinion
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Indigenous law 2025 FCA 49

Waterhen Lake First Nation v. Canada

The Tribunal reasonably concluded that, on its face, the Declaration of Claim was based on treaty harvesting rights which are expressly excluded from Tribunal jurisdiction by paragraph 15(1)(g) of the Specific Claims Tribunal Act and that harvesting rights do not constitute "other assets" under paragraphs 14(1)(a) or (c) because the Act defines assets as "tangible property"; accordingly the strike under paragraph 17(a) was reasonable.

  • Specific claims tribunal act
  • Harvesting rights exclusion
  • Motions to strike
  • Remedies and compensation
  • Evolution of specific claims policy
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Aboriginal law 2024 FC 1912

Powder v. Canada

The Federal Court dismissed four long-running Treaty 8 and Indian Act claims, denied representative standing, and held the claims were statute-barred and largely beyond its jurisdiction.

  • Standing
  • Representative proceedings (rule 114)
  • Limitations period/discoverability
  • Indian act registration jurisdiction
  • Summary judgment
  • Reserve lands
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Aboriginal law 2024 BCSC 2062

Malii v. British Columbia

The court dismissed a motion to strike portions of the Province’s amended response concerning the Nisga’a Final Agreement, finding the pleadings were not plainly defective.

  • Motion to strike
  • Pleadings
  • Nisga'a final agreement
  • Overlapping treaty rights
  • Non-derogation clause
  • Case management
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Aboriginal law 2024 BCCA 313

Nisg̱a’a Nation v. Malii

Appeal dismissed. The court held the Nisg̱a'a Nation had not shown a statutory or treaty right to be added as a defendant and upheld the case management order.

  • Joinder/adding parties
  • Treaty interpretation
  • Party‑conferring statutory notice (nisg̱a'a final agreement acts)
  • Rule 6-2(7) supreme court civil rules
  • Aboriginal title
  • Case management
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Administrative law 2024 FC 1151

Prairie Chicken v. Blood Tribe Band Council

The Federal Court dismissed judicial review of the Blood Tribe ratification vote, finding no jurisdiction and, alternatively, no procedural unfairness or Indian Act breach.

  • Procedural fairness
  • Justiciability
  • Jurisdiction and standing
  • Indian act s.2(3)(a)
  • Ratification vote
  • Settlement agreement
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Tax law 2024 TCC 73

Husky Energy Inc. v. The King

Applying Rule 147(3) factors collectively, the court found the Respondent wholly successful, with substantial amounts in issue, important and complex treaty issues, and significant volume of work; however a near-full indemnity (92%) was unreasonable. The court therefore awarded a reasonable partial indemnity contribution of $300,000 toward the Respondent's legal fees and allowed $11,812.37 for the expert who filed a report and testified but disallowed the disbursement for the non-testifying expert.

  • Part xiii withholding tax
  • Beneficial ownership
  • Costs
  • Income tax act
  • Canada–luxembourg income tax convention
  • General anti-avoidance rule (gaar)
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Aboriginal law 2024 ONCA 148

Fletcher v. Ontario

The Court upheld the trial judge: Treaty No. 9’s reserve clause and historical context demonstrate the parties’ common intention that reserve sizing be based on population at the time Commissioners met (adhesion in 1906); the trial judge’s factual findings were supported and entitled to deference; precedents cited by appellants were distinguishable; breaches of treaty implementation do not change the crystallization date; the post‑trial Settlement Agreement was admissible as fresh evidence, the sealing order was lifted because material was public via the OIC, and Canada’s motion to dismiss th…

  • Treaty interpretation
  • Reserve land entitlement
  • Crystallization date
  • Honour of the crown
  • Fresh evidence
  • Sealing orders
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Indigenous law 2024 BCSC 85

Malii v. British Columbia

The court dismissed the Nisga'a Nation's application to be added as a defendant in a Gitanyow Aboriginal title claim, but ordered a later conference on statutory notice and participation rights.

  • Joinder/adding parties
  • Aboriginal title
  • Treaty interpretation
  • Statutory party rights
  • Access to justice/proportionality
  • Joinder-of-parties
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.