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Application for judicial review dismissed; provincial tobacco tax pre-collection scheme applies to on-reserve wholesalers.
The applicant, a First Nation person operating a tobacco distribution business on a reserve, sought judicial review of the Minister's direction requiring wholesalers to pre-collect provincial tobacco tax from her.
She argued this violated her tax exemption rights under section 87 of the Indian Act and the Tobacco Tax Act regulations.
The Divisional Court dismissed the application, finding that the statutory exemption for 'exclusive use' does not apply to tobacco purchased for resale.
The court also held that the provincial pre-collection scheme is constitutional, does not conflict with the Indian Act under the paramountcy doctrine, and does not impair core federal jurisdiction under the interjurisdictional immunity doctrine.
Case management endorsement setting schedule and electronic filing directions for judicial review application.
The court held a case management teleconference to schedule an application for judicial review.
The hearing was scheduled for November 25, 2020, via ZOOM videoconference.
The court provided detailed directions for the electronic filing of materials, including factums, compendiums, and authorities.
The respondent indicated it would raise a substantive defence that the matter is not properly before the Divisional Court and should be pursued through an Objection Officer and appealed to a single judge of the Superior Court.
