Heald,
J:—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;
79
DTC
5177),
where
this
Court
held:
Section
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.
We
have
accordingly
concluded,
for
the
reasons
given
in
the
Snow
case
referred
to
supra,
that
the
tax
imposed
on
the
respondent
under
the
Income
Tax
Act
is
not
taxation
in
respect
of
personal
property
within
the
meaning
of
section
87
of
the
Indian
Act.
The
appeal
is
therefore
allowed,
the
judgment
of
the
Trial
Division
is
reversed
and
the
assessment
for
the
respondent’s
1975
taxation
year
is
restored.
As
agreed
between
the
parties,
the
respondent
is
entitled
to
his
costs,
to
be
taxed
as
between
solicitor
and
client,
both
her
and
in
the
Trial
Division.
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