Julie Pigeon, from Batchewana First Nation in Ontario was not successful in her attempt to avoid paying taxes to the Canadian government.
The case is here.
The Minister of National Revenue reassessed Pigeon’s tax liability for her income on the basis that her salary for the years in question was not the personal property of an Indian situated on a reserve (she lived off the reserve) within the meaning of section 87 of the Indian Act and — therefore — she was not exempt from income tax by any other enactment of Parliament within the meaning of paragraph 81(1)(a) of the Income Tax Act
Deputy Judge Rowe of the Tax Court of Canada noted that she hadn’t served the required notice on the Attorney General of Canada and on each Attorney General of the Provinces prior to her attack on the constitutional validity of the particular provision of the Act.
Interestingly, other than reading a written statement in court, Ms. Pigeon did not call any evidence.
Her statement is provided below, in its entirety.
My name is Julie, and I am an Anishnawbe Kwe within the Ojibway Nation. I am not a Canadian citizen. I am a citizen of Batchewana First Nation, on Turtle Island.
My mother was born and raised at Nawash, unceded, within the Saugeen Ojibway Territory. I would like to state that I am a Treaty Indian. Since it is clear that my Nation has never accepted citizenship weas a nation of people have never become part of Canada and our lands remain separate. But we remain in the treaty process with Canada.
Our treatment agreements are critical and significant because it is through this process that Canadaentered into Confederation. The issue of taxation has never been discussed with my nation nor has itbeen negotiated. While there have been several attempts at assimilation and genocide, we are and will continue to exist as a separate nation outside of Canada.
I have worked very hard to ensure that my family does not live in poverty. I am the first generationin my family to have running water and electricity. I have no intention to return my family to that kind of poverty.
My people fought with honour beside your people in every conflict that Canada’s government has entered into –Tecumseh in the War of 1812, and my grandfather and great-grandfathers in the worldwars — because they respected the treaties that we have with your government.
So while I do understand that you are limited in what you can do here today, as you are bound by your government’s policies, I want to be very clear about this: I do not agree or consent to the injustice that is being carried out in this Court. This is an infringement of my rights as an aboriginal citizen and itclearly abrogates and derogates my rights as set out in the Constitution of 1867.
Then, quoting section 35:
The Government of Canada and the Provincial Governments are committed to theprinciple that before any amendment is made to clause 24 of section 91 of theConstitution Act, 1867, to section 25 of this Act or to this part, and (a) a constitutional conference that includes in its agenda an item relating to the proposed amendmentcomprised of the Prime Minister of Canada and the First Ministers of the Provinces will be convened by the Prime Minister of Canada, and (b) the Prime Minister will invite representatives of the aboriginal peoples of Canada to participate in the discussion of that item.
And further states, in section 25:
The guarantee in this Charter of certain rights and freedoms shall not be construed so as toabrogate or derogate from any aboriginal treaty or other rights and freedoms thatpertains to the aboriginal people of Canada, including (a) any rights or freedoms that have been recognized by the Royal Proclamation of October 7, 1763, and any rights or freedoms that now exist by way of land claim, agreements or may be so acquired. The treaty card that I carry is generated under the Indian Act. It is not given to everyone. These cards reflect the administrative capacity necessary for the Canadian Government to keep track of those individuals who have a distinct link to historical treaties in this country.
You cannot say to me that “you are a Canadian citizen,” any more than I can say to you that “you are an Ojibway citizen.” My citizenship was determined when the treaties were created. I simply do not agree or consent. I recognize that this act of law was not well thought out and still, to my knowledge, the issue of taxation has never been discussed with my leadership, and it abrogates and derogates my treaty rights as stated in section 25 of the Canadian Constitution. I hope that you will reconsider these actions and return to your Minister and carefully reassess this miscarriage of justice. I expect that you will respect my treaty rights. It is not that hard to do. I respect your rights everyday as we walk through this treaty process together, side by side.
Turtle Talk 