Appeal by taxpayer from dismissal of appeals from reassessments. Taxpayer was elected official of Metis Nation of Alberta (“MNAA”), who claimed entitlement to tax-free allowance under s. 81(3) of Income Tax Act (Can.), as officer of incorporated municipality. MNAA incorporated to, inter alia promote cultural, economic, educational, political and social development of, stand as political representative of and pursue legal and constitutional rights of Metis in Alberta and Canada and ensure participation of disadvantaged Metis groups in development of Metis Nation. Appeal dismissed. Judge carefully reviewed evidence concerning objectives, structure, membership and activities of MNAA. No error in concluding that because council did not have powers of self-government or provide services typically provided by municipality, taxpayer not entitled to s. 81(3) allowance. “Municipality” had to be given ordinary meaning of a community having and exercising powers of self-government and providing services customarily provided by such a body. No error in application of geographic standard to definition of municipality. Principle that ambiguities in interpretation of treaties and statutes relating to aboriginal peoples to be resolved in favour of aboriginal peoples inapplicable to Act.
Bellrose v. Canada
(Feb. 29, 2012, F.C.A., Sharlow, Dawson and Trudel JJ.A., File No. A-472-10) Decision at 212 A.C.W.S. (3d) 1077 was affirmed. 212 A.C.W.S. (3d) 1071 (11 pp.).