James Fyshe

The respondent sued the Ministers of National Revenue and Indian Affairs and CRA officials, alleging they targeted him and his business regarding the tax exemption in s. 87 of the Indian Act.

The appellants moved to strike the Amended Statement of Claim.

The motion judge dismissed the motion in part.

The appellants appealed, focusing on the Superior Court's jurisdiction to declare a GST assessment null and void.

The Court of Appeal allowed the appeal and struck the claim for declaratory relief, finding the pleadings did not provide a basis in fact or law for such a declaration, without deciding the broader jurisdictional issue.

The appellants appealed a trial judgment, arguing that the trial judge misapprehended the evidence.

The Court of Appeal dismissed the appeal, finding that although the evidence on certain key issues was less clear than it could have been, the trial judge's findings were supported by the record and there was no misappreciation of the evidence.