In Obonsawin v. R., a case in the Federal Court of Appeal, Roger Obonsawin was appealing a decision of the Tax Court of Canada, which dimissed, with costs, his appeal against the Minister of National Revenue.
Obonsawin was a supplier of goods and argued that he was not obligated to collect and remit the GST owed by his clients on the supplies he provided to them. He claimed that, pursuant to section 87 of the Indian Act, he was exempt from taxation and the GST assessments against him amounted to a tax on his property situated on a reserve or a tax on him in respect of that property.
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