Dickson,
J:—The
question
is
whether
the
appellant,
Gene
A
Nowegijick,
a
registered
Indian
can
claim
by
virtue
of
the
Indian
Act,
RSC
1970
c
I-6,
an
exemption
from
income
tax
for
the
1975
taxation
year.
I
The
Facts:
The
facts
are
few
and
not
in
dispute.
Mr
Nowegijick
is
an
Indian
within
the
meaning
of
the
Indian
Act
and
a
member
of
the
Gull
Bay
(Ontario)
Indian
Band.
During
the
1975
taxation
year
Mr
Nowegijick
was
an
employee
of
the
Gull
Bay
Development
Corporation,
a
company
without
share
capital,
having
its
head
office
and
administrative
offices
on
the
Gull
Bay
Reserve.
All
the
directors,
members
and
employees
of
the
Corporation
live
on
the
Reserve
and
are
registered
Indians.
During
1975
the
Corporation
in
the
course
of
its
business
conducted
a
logging
operation
10
miles
from
the
Gull
Bay
Reserve.
Mr
Nowegijick
was
employed
as
a
logger
and
remunerated
on
a
piece-work
basis.
He
was
paid
bi-weekly
by
cheque
at
the
head
office
of
the
Corporation
on
the
Reserve.
During
1975,
Mr
Nowegijick
maintained
his
permanent
dwelling
on
the
Gull
Bay
Reserve.
Each
morning
he
would
leave
the
Reserve
to
work
on
the
logging
operations,
and
return
to
the
Reserve
at
the
end
of
the
working
day.
Mr
Nowegijick
earned
$11,057.08
in
such
employment.
His
assessed
taxable
income
for
the
1975
taxation
year
was
$8,698
on
which
he
was
assessed
tax
of
$1,965.80.
By
notice
of
objection
he
objected
to
the
assessment
on
the
basis
that
the
income
in
respect
of
which
the
assessment
was
made
is
the
“personal
property
of
an
Indian
.
..
situated
on
a
reserve”
and
thus
not
subject
to
taxation
by
virtue
of
section
87
of
the
Indian
Act.
Mr
Nowegijick
also
brought
an
action
in
the
Federal
Court,
Trial
Division
to
set
aside
the
notice
of
assessment.
Mr
Justice
Mahoney
of
that
Court
ordered
that
Mr
Nowegijick’s
1975
income
tax
return
be
referred
back
to
the
Minister
of
National
Revenue
for
reassessment
on
the
basis
that
the
wages
paid
him
by
the
Gull
Bay
Development
Corporation
were
wrongly
included
in
the
calculation
of
his
taxable
income.
The
Crown
appealed
the
decision
of
Mr
Justice
Mahoney.
The
Federal
Court
of
Appeal
allowed
the
appeal
and
restored
the
original
assessment.
The
proceedings
have
reached
this
Court
by
leave.
The
Grand
Council
of
Crees
of
Quebec,
three
Cree
organizations,
eight
Cree
bands
and
their
respective
Chiefs
have
intervened
to
make
common
cause
with
Mr
Nowegijick.
II
The
Legislation
Mr
Nowegijick,
in
his
claim
for
exemption
from
income
tax
relies
upon
section
87
of
the
Indian
Act:
Notwithstanding
any
other
Act
of
the
Parliament
of
Canada
or
any
Act
of
the
legislature
of
a
province,
but
subject
to
subsection
(2)
and
to
section
83,
the
following
property
is
exempt
from
taxation,
namely:
(a)
the
interest
of
an
Indian
or
a
band
in
a
reserve
or
surrendered
lands;
and
(b)
the
personal
property
of
an
Indian
or
band
situated
on
a
reserve;
and
no
Indian
or
band
is
subject
to
taxation
in
respect
of
the
ownership,
occupation,
possession
or
use
of
any
property
mentioned
in
paragraph
(a)
or
(b)
or
is
otherwise
subject
to
taxation
in
respect
of
any
such
property;
and
no
succession
duty,
inheritance
tax
or
estate
duty
is
payable
on
the
death
of
any
Indian
in
respect
of
any
such
property
or
the
succession
thereto
if
the
property
passes
to
an
Indian,
nor
shall
any
such
property
be
taken
into
account
in
determining
the
duty
payable
under
the
Dominion
Succession
Duty
Act,
being
chapter
89
of
the
Revised
Statutes
of
Canada,
1952,
or
the
tax
payable
under
the
Estate
Tax
Act,
on
or
in
respect
of
other
property
passing
to
an
Indian.
Section
83
of
the
Indian
Act,
referred
to
in
section
87
has
no
application.
Subsection
87(2),
also
mentioned,
was
repealed
in
1960
by
SC
1960,
c
8,
although
the
reference
to
it
in
what
was
formerly
subsection
(1)
remains.
Stripped
to
relevant
essentials
section
87
reads:
Notwithstanding
any
other
Act
of
the
Parliament
of
Canada
the
following
property
is
exempt
from
taxation,
namely
(a)
the
interest
of
an
Indian
or
a
band
in
reserve
or
surrendered
lands,
and
(b)
the
personal
property
of
an
Indian
or
band
situated
on
a
reserve;
and
no
Indian
or
band
is
subject
to
taxation
in
respect
of
the
ownership,
occupation,
possession
or
use
of
any
property
mentioned
in
paragraph
(a)
or
(b)
or
is
otherwise
subject
to
taxation
in
respect
of
any
such
property
.
.
.
Further
distilled,
the
section
provides
that
(i)
the
personal
property
of
an
Indian
situated
on
a
reserve
is
exempt
from
taxation;
(ii)
no
Indian
is
subject
to
taxation
“in
respect
of
any”
such
property.
It
is
arguable
that
the
first
part
of
the
quoted
passage
which
exempts
from
taxation
(a)
the
“interest
of
an
Indian
or
a
band
in
a
reserve
or
surrendered
lands”
and
(b)
the
“personal
property
of
an
Indian
or
band
situated
on
a
reserve”,
is
concerned
with
exemption
from
direct
taxation
of
land
or
personal
property
by
a
provincial
or
municipal
authority.
The
legislative
history
of
the
section
lends
support
to
such
an
argument.
But
the
section
does
not
end
there.
It
is
to
the
latter
part
of
the
section
that
our
attention
should
primarily
be
directed.
The
short
but
difficult
question
to
be
determined
is
whether
the
tax
sought
to
be
imposed
under
the
Income
Tax
Act
1970-71-72,
c
63
upon
the
income
of
Mr
Nowegijick
can
be
said
to
be
“in
respect
of
any”
personal
property
situated
upon
a
reserve.
We
need
not
speculate
upon
parliamentary
intention,
an
idle
pursuit
at
best,
since
the
antecedent
of
section
87
of
the
Indian
Act
was
enacted
long
before
income
tax
was
introduced
as
a
temporary
war-time
measure
in
1917.
One
point
might
have
given
rise
to
argument.
Was
the
fact
that
the
services
were
performed
off
the
reserve
relevant
to
situs?
The
Crown
conceded
in
argument,
correctly
in
my
view,
that
the
situs
of
the
salary
which
Mr
Nowegijick
received
was
sited
on
the
reserve
because
it
was
there
that
the
residence
or
place
of
the
debtor,
the
Gull
Bay
Development
Corporation,
was
to
be
found
and
it
was
there
the
wages
were
payable.
See
Cheshire
Private
International
Law
(10th
ed)
pp
536
et
seq
and
also
the
judgment
of
Thurlow,
ACJ
in
R
v
National
Indian
Brotherhood,
[1979]
1
FC
103
particularly
at
pp
109
et
seq.
The
other
piece
of
legislation
which
bears
directly
on
the
question
before
us
is
the
Income
Tax
Act.
I
would
like
to
refer
to
several
sections.
The
first
is
found
in
Part
I,
Division
A,
of
the
Act,
entitled
“Liability
for
Tax”.
Subsections
2(1),
(2)
provide:
(1)
An
income
tax
shall
be
paid
as
hereinafter
required
upon
the
taxable
income
for
each
taxation
year
of
every
person
resident
in
Canada
at
any
time
in
the
year.
(2)
The
taxable
income
of
a
taxpayer
for
a
taxation
year
is
his
income
for
the
year
minus
the
deductions
permitted
by
Division
C.
Thus,
income
tax
is
paid
upon
the
taxable
income
(income
minus
deductions)
of
every
person
resident
in
Canada.
Subsection
5(1)
of
the
Act
is
worth
noting.
It
defines
the
taxpayer’s
income
from
employment
as
the
salary,
wages
and
other
remuneration
received.
The
liability
is
at
the
point
of
receipt.
The
section
reads:
Subject
to
this
Part,
a
taxpayer’s
income
for
a
taxation
year
from
an
office
or
employment
is
the
salary,
wages
and
other
remuneration,
including
gratuities,
received
by
him
in
the
year.
The
only
other
section
is
subsection
153(1)
which
provides
that
every
person
paying
salary
or
wages
to
an
employee
in
a
taxation
year
shall
deduct
the
prescribed
amount,
and
remit
that
amount
to
the
Receiver
General
of
Canada
on
account
of
the
payee’s
tax
for
the
year.
III
The
Federal
Court
Judgments
I
turn
now
to
the
conflicting
views
in
the
Federal
Court.
The
opinion
of
Mr
Justice
Mahoney
at
trial
was
expressed
in
these
words:
The
question
is
whether
taxation
of
the
Plaintiff
in
an
amount
determined
by
reference
to
his
taxable
income
is
taxation
“in
respect
of”
those
wages
when
they
are
included
in
the
computation
of
his
taxable
income.
I
think
that
it
is.
The
tax
payable
by
an
individual
under
the
Income
Tax
Act
is
determined
by
application
of
prescribed
rates
to
his
taxable
income
calculated
in
the
prescribed
manner.
If
his
taxable
income
is
increased
by
the
inclusion
of
his
wages
in
it,
he
will
pay
more
tax.
The
amount
of
the
increase
will
be
determined
by
direct
reference
to
the
amount
of
those
wages.
I
do
not
see
that
such
a
process
and
result
admits
of
any
other
conclusion
than
that
the
individual
is
thereby
taxed
in
respect
of
his
wages.
The
Federal
Court
of
Appeal
concluded
that
the
tax
imposed
on
Mr
Nowegijick
under
the
Income
Tax
Act
was
not
taxation
in
respect
of
personal
property
within
the
meaning
of
section
87
of
the
Indian
Act.
The
Court,
speaking
through
Mr
Justice
Heald,
said:
We
are
all
of
the
view
that
there
are
no
significant
distinctions
between
this
case
and
the
Snow
case
(Russell
Snow
v
The
Queen,
[1979]
CTC
227)
where
this
Court
held:
“Sec
86
of
the
Indian
Act
contemplates
taxation
in
respect
of
specific
personal
property
qua
property
and
not
taxation
in
respect
of
taxable
income
as
defined
by
the
Income
Tax
Act,
which,
while
it
may
reflect
items
that
are
personal
property,
is
not
itself
personal
property
but
an
amount
to
be
determined
as
a
matter
of
calculation
by
application
of
the
provisions
of
the
Act”.
IV
Construction
of
section
87
of
the
Indian
Act
Indians
are
citizens
and,
in
affairs
of
life
not
governed
by
treaties
or
the
Indian
Act,
they
are
subject
to
all
of
the
responsibilities,
including
payment
of
taxes,
of
other
Canadian
citizens.
It
is
legal
lore
that,
to
be
valid,
exemptions
to
tax
laws
should
be
clearly
expressed.
It
seems
to
me,
however,
that
treaties
and
statutes
relating
to
Indians
should
be
liberally
construed
and
doubtful
expressions
resolved
in
favour
of
the
Indian.
If
the
statute
contains
language
which
can
reasonably
be
construed
to
confer
tax
exemption
that
construction,
in
my
view,
is
to
be
favoured
over
a
more
technical
construction
which
might
be
available
to
deny
exemption.
In
Jones
v
Meehan,
175
US
1,
it
was
held
that
“Indian
treaties
must
be
construed,
not
according
to
the
technical
meaning
of
their
words,
but
in
the
sense
in
which
they
would
naturally
be
understood
by
the
Indians’.
There
is
little
in
the
cases
to
assist
in
the
construction
of
section
87
of
the
Indian
Act.
In
R
v
The
National
Indian
Brotherhood,
[1978]
CTC
680;
78
DTC
6488,
the
question
was
as
to
situs,
an
issue
which
does
not
arise
in
the
present
case.
The
appeal
related
to
the
failure
of
the
National
Indian
Brotherhood
to
deduct
and
pay
over
to
the
Receiver
General
for
Canada
the
amount
which
the
defendant
was
required
by
the
Income
Tax
Act
and
regulations
to
deduct
from
the
salaries
of
its
Indian
employees.
The
salaries
in
question
were
paid
to
the
employees
in
Ottawa
by
cheque
drawn
on
an
Ottawa
bank.
Thurlow,
ACJ
said:
I
have
already
indicated
that
it
is
my
view
that
the
exemption
provided
for
by
subsection
87
does
not
extend
beyond
the
ordinary
meaning
of
the
words
and
expressions
used
in
it.
There
is
no
legal
basis,
notwithstanding
the
history
of
the
exemption,
and
the
special
position
of
Indians
in
Canadian
society,
for
extending
it
by
reference
to
any
notional
extension
of
reserves
or
of
what
may
be
considered
as
being
done
on
reserves.
The
issue,
as
I
see
it,
assuming
that
the
taxation
imposed
by
the
Income
Tax
Act
is
taxation
of
individuals
in
respect
of
property
and
that
a
salary
or
a
right
to
salary
is
property,
is
whether
the
salary
which
the
individual
Indian
received
or
to
which
he
was
entitled
was
“personal
property”
of
the
Indian
“situated
on
a
reserve”,
(at
p
6491)
The
other
case
is
Greyeyes
v
The
Queen,
[1978]
CTC
91;
78
DTC
6043.
The
question
was
whether
an
education
scholarship
paid
by
the
federal
government
to
a
status
Indian
was
taxable
in
the
Indian’s
hands.
Mahoney,
J
held
that
it
was
not
taxable,
by
reason
of
section
87
of
the
Indian
Act.
Administrative
policy
and
interpretation
are
not
determinative
but
are
entitled
to
weight
and
can
be
an
“important
factor”
in
case
of
doubt
about
the
meaning
of
legislation:
per
de
Grandpré,
J
Harel
v
The
Deputy
Minister
of
Revenue
of
the
Province
of
Quebec,
[1978]
1
SCR
851
at
859.
During
argument
in
the
present
appeal
the
attention
of
the
Court
was
directed
to
Revenue
Canada
Interpretation
Bulletin
IT-62
dated
August
18,
1972,
entitled:
“Indians”.
Paragraph
1
of
the
Bulletin
reads:
This
bulletin
does
not
represent
a
change
in
either
law
or
assessing
policy
as
it
applies
to
the
taxation
of
Indians
but
is
intended
as
a
statement
of
the
Department’s
interpretation
and
policies
that
have
been
established
for
several
years.
Paragraph
5
reads:
While
the
exemption
in
the
Indian
Act
refers
to
“property”
and
the
tax
imposed
under
the
Income
Tax
Act
is
a
tax
calculated
on
the
income
of
a
person
rather
than
a
tax
in
respect
of
his
property,
it
is
considered
that
the
intention
of
the
Indian
Act
is
not
to
tax
Indians
on
income
earned
on
a
reserve.
Income
earned
by
an
Indian
off
a
reserve,
however,
does
not
come
within
this
exemption,
and
is
therefore
subject
to
tax
under
the
Income
Tax
Act.
Counsel
for
the
Crown
said
the
Bulletin
was
simply
“wrong”.
The
prime
task
of
the
Court
in
this
case
is
to
construe
the
words
“no
Indian
.
.
.
is
subject
to
taxation
in
respect
of
any
such
[personal]
property”.
Is
taxable
income
personal
property?
The
Supreme
Court
of
Illinois
in
the
case
of
Bachrach
v
Nelson
(1932),
182
NE
909
considered
whether
“income”
is
“property”
and
responded:
The
overwhelming
weight
of
judicial
authority
holds
that
it
is.
The
cases
of
Elias-
berg
Bros
Mercantile
Co
v
Grimes,
204
Ala
492,
86
So
56,
11
ALR
300,
Tax
Commissioner
v
Putnam,
227
Mass
522,
116
NE
904,
LRA
1917F,
806,
Stratton’s
Independence
v
Howbert,
231
US
399,
34
S
Ct
136,
58
L
Ed
285,
Doyle
v
Mitchell
Bros
Co,
247
US
179,
38
S
Ct
467,
62
L
Ed
1054,
Board
of
Revenue
v
Montgomery
Gaslight
Co,
64
Ala
269,
Greene
v
Knox,
175
NY
432,
67,
NE
910,
Hibbard
v
State,
65
Ohio
St
574,
64
NE
109,
58
LRA
654,
Ludlow-Saylor
Wire
Co
v
Wollbrinck,
275
Mo
339,
205
SW
196,
and
State
v
Pinder,
7
Boyce
(30
Del)
416,
108
A
43,
define
what
is
personal
property
and
in
substance
hold
that
money
or
any
other
thing
of
value
acquired
as
gain
or
profit
from
capital
or
labor
is
property,
and
that,
in
the
aggregate,
these
acquisitions
constitute
income,
and,
in
accordance
with
the
axiom
that
the
whole
includes
all
of
its
parts,
income
includes
property
and
nothing
but
property,
and
therefore
is
itself
property
(at
p
914).
I
would
adopt
this
language.
A
tax
on
income
is
in
reality
a
tax
on
property
itself.
If
income
can
be
said
to
be
property
I
cannot
think
that
taxable
income
is
any
less
so.
Taxable
income
is
by
definition,
subsection
2(2)
of
the
Income
Tax
Act,
“his
income
for
the
year
minus
the
deductions
permitted
by
Division
C”.
Although
the
Crown
in
paragraph
14
of
its
factum
recognizes
that
“salaries”
and
“wages”
can
be
classified
as
“personal
property”
it
submits
that
the
basis
of
taxation
is
a
person’s
“taxable”
income
and
that
such
taxable
income
is
not
“personal
property”
but
rather
a
“concept”,
that
results
from
a
number
of
operations.
This
is
too
fine
a
distinction
for
my
liking.
If
wages
are
personal
property
it
seems
to
me
difficult
to
say
that
a
person
taxed
“in
respect
of”
wages
is
not
being
taxed
in
respect
of
personal
property.
It
is
true
that
certain
calculations
are
needed
in
order
to
determine
the
quantum
of
tax
but
I
do
not
think
this
in
any
way
invalidates
the
basic
proposition.
The
words
“in
respect
of”
are,
in
my
opinion,
words
of
the
widest
possible
scope.
They
import
such
means
as
“in
relation
to’,
“with
reference
to”
or
“in
connection
with”.
The
phrase
“in
respect
of”
is
probably
the
widest
of
any
expression
intended
to
convey
some
connection
between
two
related
subject
matters.
Crown
counsel
submits
that
the
effect
of
section
87
of
the
Indian
Act
is
to
exempt
what
can
properly
be
classified
as
“direct
taxation
on
property”
and
the
judgment
of
Jackett,
CJ
in
MNR
v
Iroquois
of
Caughnawaga
(Caugh-
nawaga
Indian
Band),
[1977]
2
FC
269,
[1977]
CTC
49;
77
DTC
5127,
is
cited.
The
question
in
that
case
was
whether
the
employer’s
share
of
unemployment
insurance
premiums
was
payable
in
respect
of
persons
employed
by
an
Indian
band
at
a
hospital
operated
by
the
band
on
a
reserve.
It
was
argued
that
the
premiums
were
“taxation”
on
“property”
within
section
87
of
the
Indian
Act.
Chief
Justice
Jackett
held
that
even
if
the
imposition
by
statute
on
an
employer
of
liability
to
contribute
to
the
cost
of
a
scheme
of
unemployment
insurance
were
“taxation”
it
would
not,
in
the
view
of
the
Chief
Justice,
be
taxation
on
“property”
within
the
ambit
of
section
87.
The
Chief
Justice
continued:
From
one
point
of
view,
all
taxation
is
directly
or
indirectly
taxation
on
property;
from
another
point
of
view,
all
taxation
is
directly
or
indirectly
taxation
on
persons.
It
is
my
view,
however,
that
when
section
87
exempts
“personal
property
of
an
Indian
or
band
situated.
on
a
reserve”
from
“taxation”,
its
effect
is
to
exempt
what
can
properly
be
classified
as
direct
taxation
on
property.
The
courts
have
had
to
develop
jurisprudence
as
to
when
taxation
is
taxation
on
property
and
when
it
is
taxation
on
persons
for
the
purposes
of
section
92(2)
of
The
British
North
America
Act,
1867,
and
there
would
seem
to
be
no
reason
why
such
jurisprudence
should
not
be
applied
to
the
interpretation
of
section
87
of
the
Indian
Act.
See,
for
example,
with
reference
to
section
92(2),
Provincial
Treasurer
of
Alberta
v
Kerr,
[1933]
AC
710
(at
p
271).
There
is
a
line
of
cases
which
hold
that
taxes
imposed
pursuant
to
various
income
tax
Acts
are
taxes
“on
a
person”
and
not
taxes
on
property:
McLeod
v
Minister
of
Customs
and
Excise,
[1926]
SCR
457;
Kerr
v
Superintendent
of
Income
Tax
and
Attorney
General
of
Alberta,
[1942]
SCR
435;
F
Sura
v
MNR,
[1962]
SCR
65;
[1962]
CTC
1;
62
DTC
1005.
More
recently,
in
A/worth
v
Minister
of
Finance,
[1977]
76
DLR
(3d)
99
and
in
Attorney
General
of
British
Columbia
and
The
Canada
Trust
Company
and
Olga
Ellett,
[1980]
2
SCR
466;
[1980]
CTC
338,
this
Court
again
had
occasion
to
consider
the
distinction
in
the
case
law
between
a
tax
on
persons
and
a
tax
on
property
or
upon
income.
In
the
McLeod
case
the
question
was
whether
a
fund
accumulating
in
the
hands
of
a
trustee
under
the
deceased’s
will
was
income
accumulating
in
trust
for
the
benefit
of
unascertained
persons,
or
persons
with
contingent
interests,
within
the
meaning
of
subsection
3(6)
of
the
Income
War
Tax
Act,
1917.
In
the
Kerr,
Alworth
and
Ellett
cases
the
issue
was
one
of
constitutional
law.
The
Sura
decision
turned
on
the
position
under
the
Income
Tax
Act
of
persons
domiciled
in
Quebec
who
did
not
enter
into
a
pre-nuptial
contract
stipulating
separation
as
to
property
and
were
therefore,
under
the
provisions
of
the
Civil
Code,
married
under
the
regime
of
the
community
of
property.
With
all
respect
for
those
of
a
contrary
view,
I
cannot
see
any
compelling
reason
why
the
jurisprudence
developed
for
the
purpose
of
resolving
constitutional
disputes
or
for
determining
the
tax
implications
of
Quebec’s
communal
property
laws,
or
for
interpreting
the
phrase
“unascertained
persons
or
persons
with
contingent
interests”
in
the
Income
War
Tax
Act
should
be
applied
to
limit
the
otherwise
broad
sweep
of
the
language
of
section
87
of
the
Indian
Act.
With
respect,
I
do
not
agree
with
Chief
Justice
Jackett
that
the
effect
of
section
87
of
the
Indian
Act
is
only
to
exempt
what
can
properly
be
classified
as
direct
taxation
on
property.
Section
87
provides
that
“the
personal
property
of
an
Indian
.
.
.
on
a
reserve”
is
exempt
from
taxation;
but
it
also
provides
that
“no
Indian
.
.
.
is
.
.
.
subject
to
taxation
in
respect
of
any
such
property”.
The
earlier
words
certainly
exempt
certain
property
from
taxation;
but
the
latter
words
also
exempt
certain
persons
from
taxation
in
respect
of
such
property.
As
I
read
it,
section
87
creates
an
exemption
for
both
persons
and
property.
It
does
not
matter
then
that
the
taxation
of
employment
income
may
be
characterized
as
a
tax
on
persons,
as
opposed
to
a
tax
on
property.
We
must,
I
think,
in
these
cases,
have
regard
to
substance
and
the
plain
and
ordinary
meaning
of
the
language
used,
rather
than
to
forensic
dialectics.
I
do
not
think
we
should
give
any
refined
construction
to
the
section.
A
person
exempt
from
taxation
in
respect
of
any
of
his
personal
property
would
have
difficulty
in
understanding
why
he
should
pay
tax
in
respect
of
his
wages.
And
I
do
not
think
it
is
a
sufficient
answer
to
say
that
the
conceptualization
of
the
Income
Tax
Act
renders
it
so.
I
conclude
by
saying
that
nothing
in
these
reasons
should
be
taken
as
implying
that
no
Indian
shall
ever
pay
tax
of
any
kind.
Counsel
for
the
appellant
and
counsel
for
the
intervenants
do
not
take
that
position.
Nor
do
I.
We
are
concerned
here
with
personal
property
situated
on
a
reserve
and
only
with
property
situated
on
a
reserve.
I
would
allow
the
appeal,
set
aside
the
judgment
of
the
Federal
Court
of
Appeal
and
reinstate
the
judgment
in
the
Trial
Division
of
that
Court.
Pursuant
to
the
arrangement
of
the
parties
the
appellant
is
entitled
to
his
costs
in
all
courts
to
be
taxed
as
between
solicitor
and
client.
There
should
be
no
costs
payable
by
or
to
the
intervenors.