R.W. Paisley

The Lieutenant Governor in Council of Alberta referred questions to the Alberta Court of Appeal concerning the constitutionality of a proposed federal tax on exported natural gas, specifically whether it could apply to natural gas owned and exported by the provincial Crown.

The Court of Appeal held the tax was ultra vires in its application to provincial property.

The Attorney General of Canada appealed to the Supreme Court of Canada.

The Supreme Court dismissed the appeal, holding that the proposed tax was in pith and substance a taxation measure under s. 91(3) of the B.N.A. Act, rather than a regulatory measure under the trade and commerce power.

As such, it was subject to the immunity granted by s. 125, which protects provincial Crown property from federal taxation.

A citizen complained of harassment by RCMP officers during a narcotics search in Alberta.

The complaint was referred to the RCMP Commanding Officer under Alberta's Police Act, 1973, who found it unjustified.

The citizen appealed to the provincial Law Enforcement Appeal Board.

The officers sought prohibition, arguing the province lacked jurisdiction to discipline RCMP members.

The Supreme Court of Canada held that the province has no constitutional authority to apply the disciplinary provisions of its Police Act to RCMP officers, as this would intrude into the internal management of a federal police force.