Date: 20021107
Docket: A-733-01
Neutral citation: 2002 FCA 439
CORAM: NOËL, J.A.
SHARLOW, J.A.
MALONE, J.A.
BETWEEN:
QU'APPELLE INDIAN RESIDENTIAL SCHOOL COUNCIL,
SPENCER MUSQUA, DORIS BELLEGARDE, PETER BADGER,
ANITA MCLEOD, IRENE POITRAS and LEILA THOMSON
Appellants
and
HER MAJESTY THE QUEEN IN RIGHT
OF CANADA, DEPARTMENT OF REVENUE
Respondent
Heard at Calgary, Alberta, on November 7, 2002.
Judgment delivered from the Bench at Calgary, Alberta, on November 7, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL, J.A.
Date: 20021107
Docket: A-733-01
Neutral citation: 2002 FCA 439
CORAM: NOËL, J.A.
SHARLOW, J.A.
MALONE, J.A.
BETWEEN:
QU'APPELLE INDIAN RESIDENTIAL SCHOOL COUNCIL
SPENCER MUSQUA, DORIS BELLEGARDE, PETER BADGER,
ANITA MCLEOD, IRENE POITRAS and LEILA THOMSON
Appellants
and
HER MAJESTY THE QUEEN IN RIGHT
OF CANADA, DEPARTMENT OF REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Calgary, Alberta
on November 7, 2002
NOËL, J.A.
[1] We have not been persuaded that the Minister breached any fiduciary obligation to the individual appellants or that the Minister had an obligation to instruct the individual appellants as to the filing of income tax returns and notices of objection.
[2] Contrary to the submissions of counsel for the appellants, the Minister did have the statutory authority to enter into the agreement relating to source deductions by virtue of subsection 153(1.1) of the Income Tax Act, which has been in force since 1973.
[3] The appellants have also appealed the Trial Judge's award of costs. The matter of costs is discretionary, and there is no basis for our intervention on that issue.
[4] For these reasons the appeal must be dismissed, in the circumstances without costs at this level.
"M. NOËL"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-733-01
STYLE OF CAUSE: QU'APPELLE INDIAN RESIDENTIAL SCHOOL
COUNCIL ET AL v. THE QUEEN
PLACE OF HEARING: Calgary, Alberta
DATE OF HEARING: November 7, 2002
REASONS FOR JUDGMENT
Delivered from the Bench: NOËL, J.A.
DATED: November 7, 2002
APPEARANCES:
Mr. Dwayne M. Anderson FOR THE APPELLANT
Regina, SK
Mr. Mark Kindrachuk FOR THE RESPONDENT
Saskatoon, SK
SOLICITORS OF RECORD:
Anderson Law Firm FOR THE APPELLANT
Professional Corporation
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
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