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It is this contract and more so the payment required thereunder that forms the basis for the main dispute between the parties and the Minister’s assumptions above referred to. [11]         Gameday Canada paid installments to the Appellant throughout 2009 and 2010 as “deposits” which under the respective contracts was not considered earned until the services were supplied, thus the reason the Appellant claimed a reserve in 2009 and took the entire amount into income in 2010. ... Finally, the evidence is clear that Hill considered Pouncey his boss having final word on all matters throughout the entire period of his relationship with the Appellant, i.e. before, during and after the Olympic games and needed his or Robbins permission to make large expenditures. [29]         Accordingly, the evidence does not support the Respondent’s assumptions found in paragraph 26(j) above that Hill agreed to pay $2.1M for the shares to Pouncey. ... Frankly, I fail to see how the backdating of corporate documentation showing Hill to be the initial shareholder and member of the Appellant in December of 2008, more than a month before he was even hired, should be considered documents the parties honoured. ...

The respondent’s contention that the remission “only relieves [IORL] from collection” of the amount remitted cannot stand in light of these findings (ibidem). [29]            Finally, IORL submits that the flaws in the respondent’s position become apparent once an alternative arrangement by way of cheques is considered (IORL’s memorandum of fact and law, para. 62): There is no doubt that if the Minister had issued a cheque to Imperial in the amount of the remission and Imperial had issued an identical cheque to the Minister, the amount would count as a payment on account of Imperial’s tax liability. [30]            Ultimately, what IORL is seeking is the same treatment as that given by the Minister in respect of its instalment obligations.-                       IORVL [31]            IORVL adopts the arguments put forward by IORL in the companion appeal in support of the contention that it is also entitled to refund interest for its 1996 taxation year. ... Redevances (o) any amount (other than an amount referred to in paragraph 18(1)(m), paid or payable by the taxpayer, or a prescribed amount) that, because of an obligation imposed by statute or a contractual obligation substituted for an obligation imposed by statute, became receivable in the year by o) les sommes (sauf celles visées à l’alinéa 18(1) m), payées ou payables par le contribuable et sauf les sommes prescrites) qui, en vertu d’une obligation imposée par une loi ou d’une obligation contractuelle qui remplace une obligation imposée par une loi, sont devenues à recevoir au cour de l’année :   (i) Her Majesty in right of Canada or a province,   (i) par Sa Majesté du chef du Canada ou d’une province, (ii) an agent of Her Majesty in right of Canada or a province, or   (ii) par un mandataire de Sa Majesté du chef du Canada ou d’une province, (iii) a corporation, commission or association that is controlled by Her Majesty in right of Canada or a province or by an agent of Her Majesty in right of Canada or a province   (iii) par une société, une commission ou une association contrôlée par Sa Majesté du chef du Canada ou d’une province ou par un mandataire de Sa Majesté du chef du Canada ou d’une province, as a royalty, tax (other than a tax or portion of a tax that can reasonably be considered to be a municipal or school tax), lease rental or bonus or as an amount, however described, that can reasonably be regarded as being in lieu of any such amount, or in respect of the late receipt or non-receipt of any such amount, and that can reasonably be regarded as being in relation to à titre de redevance, de taxe (sauf une taxe ou une fraction de taxe qu’il est raisonnable de considérer comme une taxe municipale ou scolaire), de loyer ou de prime, ou au titre d’un montant, peu importe sa désignation, qu’il est raisonnable de considérer comme tenant lieu d’une telle somme ou comme se rapportant à la réception tardive ou à la non-réception d’une telle somme, qu’il est raisonnable de considérer comme rattachée :   (iv) the acquisition, development or ownership of a Canadian resource property of the taxpayer in respect of which the obligation imposed by statute or the contractual obligation, as the case may be, applied, or   (iv) soit à l’acquisition, l’aménagement ou la propriété d’un avoir minier canadien du contribuable assujetti à l’obligation légale ou contractuelle, (v) the production in Canada (v) soit à la production au Canada des produits ci-après sur lesquels le contribuable avait un droit assujetti à l’obligation légale ou contractuelle :   (A) of petroleum, natural gas or related hydrocarbons from a natural accumulation of petroleum or natural gas (other than a mineral resource) located in Canada or from an oil or gas well located in Canada,   (A) pétrole, gaz naturel ou hydrocarbures connexes, tirés d’un gisement naturel de pétrole ou de gaz naturel (sauf une ressource minérale) ou d’un puits de pétrole ou de gaz, situés au Canada, (B) of sulphur from a natural accumulation of petroleum or natural gas located in Canada, from an oil or gas well located in Canada or from a mineral resource located in Canada,   (B) soufre tiré d’un gisement naturel de pétrole ou de gaz naturel, d’un puits de pétrole ou de gaz naturel ou d’une ressource minérale, situés au Canada, (C) to any stage that is not beyond the prime metal stage or its equivalent, of metal, minerals (other than iron or petroleum or related hydrocarbons) or coal from a mineral resource located in Canada,   (C) métaux, minéraux (sauf le fer, le pétrole et les hydrocarbures connexes) ou charbon tirés de ressources minérales situées au Canada, jusqu ’à un stade qui ne dépasse pas celui du métal primaire ou son équivalent, (D) to any stage that is not beyond the pellet stage or its equivalent, of iron from a mineral resource located in Canada, or   (D) fer tiré de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui de la boulette ou son équivalent, (E) to any stage that is not beyond the crude oil stage or its equivalent, of petroleum or related hydrocarbons from tar sands from a mineral resource located in Canada, (E) pétrole ou hydrocarbures connexes extraits de sables asphaltiques, tirés de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui du pétrole brute ou son équivalent; in respect of which the taxpayer had an interest to which the obligation imposed by statute or the contractual obligation, as the case may be, applied;   [BLANK/EN BLANC] General limitations   Exceptions d’ordre général 18. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of 18. (1) Dans le calcul du revenu du contribuable tiré d’une entreprise ou d’un bien, les éléments suivants ne sont pas déductibles:   … […]   Royalties, etc. Redevances   (m) any amount (other than a prescribed amount) paid or payable by virtue of an obligation imposed by statute or a contractual obligation substituted for an obligation imposed by statute to m) toute somme (autre qu’une somme prescrite) payée ou payable en vertu d’une obligation imposée par une loi ou d’une obligation contractuelle qui remplace une obligation imposée par une loi :   (i) Her Majesty in right of Canada or a province, (i) à Sa Majesté du chef du Canada ou d’une province,   (ii) an agent of Her Majesty in right of Canada or a province, or (ii) à un mandataire de Sa Majesté du chef du Canada ou d’une province,   (iii) a corporation, commission or association that is controlled by Her Majesty in right of Canada or a province or by an agent of Her Majesty in right of Canada or a province (iii) à une société, une commission ou une association contrôlée par Sa Majesté du chef du Canada ou d’une province ou par un mandataire de Sa Majesté du chef du Canada ou d’une province,   as a royalty, tax (other than a tax or portion of a tax that can reasonably be considered to be a municipal or school tax), lease rental or bonus or as an amount, however described, that can reasonably be regarded as being in lieu of any such amount, or in respect of the late payment or non-payment of any such amount, and that can reasonably be regarded as being in relation to à titre de redevance, de taxe (sauf une taxe ou une fraction de taxe qu’il est raisonnable de considérer comme une taxe municipale ou scolaire), de loyer ou de prime, ou au titre d’un montant, peu importe sa désignation, qu’il est raisonnable de considérer comme tenant lieu d’une telle somme ou comme se rapportant à la réception tardive ou à la non-réception d’une telle somme, qu’il est raisonnable de considérer comme rattachée :   (iv) the acquisition, development or ownership of a Canadian resource property, or (iv) soit à l’acquisition, l’aménagement ou la propriété d’un avoir minier canadien,   (v) the production in Canada (v) soit à la production au Canada :   (A) of petroleum, natural gas or related hydrocarbons from a natural accumulation of petroleum or natural gas (other than a mineral resource) located in Canada or from an oil or gas well located in Canada, (A) de pétrole, de gaz naturel ou d’hydrocarbures connexes, tirés d’un gisement naturel de pétrole ou de gaz naturel (sauf une ressource minérale) ou d’un puits de pétrole ou de gaz, situés au Canada,   (B) of sulphur from a natural accumulation of petroleum or natural gas located in Canada, from an oil or gas well located in Canada or from a mineral resource located in Canada, (B) de soufre tiré d’un gisement naturel de pétrole ou de gaz naturel, d’un puits de pétrole ou de gaz naturel ou d’une ressource minérale, situés au Canada,   (C) to any stage that is not beyond the prime metal stage or its equivalent, of metal, minerals (other than iron or petroleum or related hydrocarbons) or coal from a mineral resource located in Canada, (C) de métaux, de minéraux (sauf le fer, le pétrole et les hydrocarbures connexes) ou charbon tirés de ressources minérales situées au Canada, jusqu ’à un stade qui ne dépasse pas celui du métal primaire ou son équivalent,   (D) to any stage that is not beyond the pellet stage or its equivalent, of iron from a mineral resource located in Canada, or (D) de fer tiré de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui de la boulette ou son équivalent,   (E) to any stage that is not beyond the crude oil stage or its equivalent, of petroleum or related hydrocarbons from tar sands from a mineral resource located in Canada; (E) de pétrole ou d’hydrocarbures connexes extraits de sables asphaltiques, tirés de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui du pétrole brute ou son équivalent;   Assessment deemed valid and binding Présomption de validité de la cotisation   152. (8) An assessment shall, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, be deemed to be valid and binding notwithstanding any error, defect or omission in the assessment or in any proceeding under this Act relating thereto. 152. (8) Sous réserve des modifications qui peuvent y être apportées ou de son annulation lors d’une opposition ou d’un appel fait en vertu de la présente partie et sous réserve d’une nouvelle cotisation, une cotisation est réputée être valide et exécutoire malgré toute erreur, tout vice de forme ou toute omission dans cette cotisation ou dans toute procédure s’y rattachant en vertu de la présente loi   Refunds Remboursement   164. (1) If the return of a taxpayer’s income for a taxation year has been made within 3 years from the end of the year, the Minister 164. (1) Si la déclaration de revenu d’un contribuable pour une année d’imposition est produite dans les trois ans suivant la fin de l’année, le ministre:   (a) may, a) peut faire ce qui suit : (i) before mailing the notice of assessment for the year, where the taxpayer is a qualifying corporation (as defined in subsection 127.1(2)) and claims in its return of income for the year to have paid an amount on account of its tax payable under this Part for the year because of subsection 127.1(1) in respect of its refundable investment tax credit (as defined  in subsection 127.1(2)), refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the amount by which the total determined under paragraph (f) of the definition “refundable investment tax credit” in subsection 127.1(2) in respect of the taxpayer for the year exceeds the total determined under paragraph (g) of that definition in respect of the taxpayer for the year, (i) avant de poster l’avis de cotisation pour l’année – si le contribuable est une société admissible au sens du paragraphe 127.1(2) qui, dans sa déclaration de revenu pour l’année, déclare avoir payé un montant au titre de son impôt payable en vertu de la présente partie pour l’année par l’effet du paragraphe 127.1(1) et relativement à son crédit d’impôt à l’investissement remboursable au sens du paragraphe 127.1(2) – rembourser tout ou partie du montant demandé dans la déclaration à titre de paiement en trop pour l’année, jusqu’à concurrence de l’excédent du total visé à l’alinéa c) de la définition de « crédit d’impôt à l’investissement remboursable » au paragraphe 127.1(2) sur le total visé à l’alinéa d) de cette définition, quant au contribuable pour l’année, (ii) before mailing the notice of assessment for the year, where the taxpayer is a qualified corporation (as defined in subsection 125.4(1)) or an eligible production corporation (as defined in subsection 125.5(1)) and an amount is deemed under subsection 125.4(3) or 125.5(3) to have been paid on account of its tax payable under this Part for the year, refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the total of those amounts so deemed to have been paid, and (ii) avant de poster l’avis de cotisation pour l’année – si le contribuable est une société admissible, au sens du paragraphe 125.4(1), ou une société de production admissible, au sens du paragraphe 125.5(1) et si un montant est réputé par les paragraphes 125.4(3) ou 125.5(3) avoir été payé au titre de son impôt payable en vertu de la présente partie pour l’année – rembourser tout ou partie du montant demandé dans la déclaration à titre de paiement en trop pour l’année, jusqu’à concurrence du total des montants ainsi réputés avoir été payés,   (iii) on or after mailing the notice of assessment for the year, refund an overpayment for the year, to the extent that the overpayment was not refunded pursuant to subparagraph (i) or (ii); and (iii) lors de la mise à la poste de l’avis de cotisation pour l’année ou par la suite, rembourser tout paiement en trop pour l’année, dans la mesure où ce paiement n’est pas remboursé en application des sous-alinéas (i) ou (ii);   … […] Interest on refunds and repayments Intérêts sur les sommes remboursées 164. (3) Where under this section an amount in respect of a taxation year (other than an amount or portion thereof that can reasonably be considered to arise from the operation of section 122.5, 122.61 or 126.1) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period beginning on the day that is the latest of 164. (3) Lorsque, en vertu du présent article, une somme à l’égard d’une année d’imposition est remboursée à un contribuable ou imputée sur un autre montant dont il est redevable, à l’exception de tout ou partie de la somme qu’il est raisonnable de considérer comme découlant de l’application des articles 122.5, 122.61 ou 126.1, le ministre paie au contribuable les intérêts afférents à cette somme au taux prescrit ou les impute sur ce montant, pour la période allant du dernier en date des jours visés aux alinéas suivant jusqu’au jour où la somme est remboursée ou imputée, sauf si les intérêts ainsi calculés sont inférieurs à 1 $, auquel cas aucun intérêt n’est payé ni imputé en vertu du présent paragraphe :   (a) where the taxpayer is an individual, the day that is 45 days after the individual's balance-due day for the year, a) le quarante-cinquième jour suivant la date d’exigibilité du solde qui est applicable au contribuable pour l’année, s’il est un particulier;   (b) where the taxpayer is a corporation, the day that is 120 days after the end of the year, b) le 120 e jour suivant la fin de l’année, si le contribuable est une société;   (c) where the taxpayer is c) si le contribuable est :   (i) a corporation, the day on which its return of income for the year was filed under section 150, unless the return was filed on or before the corporation's filing-due date for the year, and (i) une société, le jour où sa déclaration de revenu pour l’année a été produite en conformité avec l’article 150, sauf si la déclaration a été produite au plus tard à la date d’échéance de production qui lui est applicable pour l’année,   (ii) an individual, the day that is 45 days after the day on which the individual's return of income for the year was filed under section 150, (ii) un particulier, le quarante-cinquième jour suivant celui où sa déclaration de revenu pour l’année a été produite en conformité avec l’article 150;   (d) in the case of a refund of an overpayment, the day the overpayment arose, and d) dans le cas d’un remboursement d’un paiement en trop d’impôt, le jour où il y a eu paiement en trop;   (e) in the case of a repayment of an amount in controversy, the day an overpayment equal to the amount of the repayment would have arisen if the total of all amounts payable on account of the taxpayer's liability under this Part for the year were the amount by which e) dans le cas d’un remboursement d’une somme en litige, le jour où il y aurait eu un paiement en trop égal à la somme remboursée si le total des montant payables sur ce dont le contribuable st redevable en vertu de la présente partie pour l’année était égal à l’excédent du montant visé au sous-alinéa (i) sur la somme visée au sous-alinéa (ii) :   (i) the lesser of the total of all amounts paid on account of the taxpayer's liability under this Part for the year and the total of all amounts assessed by the Minister as payable under this Part by the taxpayer for the year (i) le moindre du total des sommes versées sur ce dont il est redevable en vertu de la présente partie pour l’année et du total des montants qui, selon la cotisation établie par le ministre, sont payables en vertu de la présente partie par le contribuable pour l’année,   exceeds (ii) la somme remboursée.   ...

.               […] 245(1)     In this section,         tax consequences (attribut fiscal) tax consequences to a person means the amount of income, taxable income, or taxable income earned in Canada of, tax or other amount payable by or refundable to the person under this Act, or any other amount that is relevant for the purposes of computing that amount;         tax benefit (avantage fiscal) tax benefit means a reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act, and includes a reduction, avoidance or deferral of tax or other amount that would be payable under this Act but for a tax treaty or an increase in a refund of tax or other amount under this Act as a result of a tax treaty; transaction (opération) includes an arrangement or event.            245(2)    Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction.          245(3)    An avoidance transaction means any transaction             (a)   that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or             (b)   that is part of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit.            245(4)    Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction           (a)   would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of any one or more of          (i)    this Act,          (ii)   the Income Tax Regulations,   (iii)   the Income Tax Application Rules,          (iv)  a tax treaty, or          (v)   any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this Act or in determining any amount that is relevant for the purposes of that computation; or           (b)   would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole.            245(5)    Without restricting the generality of subsection (2), and notwithstanding any other enactment,           (a)   any deduction, exemption or exclusion in computing income, taxable income, taxable income earned in Canada or tax payable or any part thereof may be allowed or disallowed in whole or in part,           (b)   any such deduction, exemption or exclusion, any income, loss or other amount or part thereof may be allocated to any person,           (c)   the nature of any payment or other amount may be recharacterized, and           (d)   the tax effects that would otherwise result from the application of other provisions of this Act may be ignored, in determining the tax consequences to a person as is reasonable in the circumstances in order to deny a tax benefit that would, but for this section, result, directly or indirectly, from an avoidance transaction. 53(1)       In computing the adjusted cost base to a taxpayer of property at any time, there shall be added to the cost to the taxpayer of the property such of the following amounts in respect of the property as are applicable: […] f.2)     where the property is a share, any amount required by paragraph 40(3.6)(b) (or, where the property was acquired by the taxpayer before 1996, by paragraph 85(4)(b) as it read in its application to property disposed of before April 26, 1995) to be added in computing the adjusted cost base to the taxpayer of the share; III.   ... The assessment was designed to eliminate the tax benefit obtained by the appellant. [25]          According to the respondent, the tax benefit resulted from the series of avoidance transactions that the appellant allowed (see paragraph 18 of the partial agreed statement of facts) and the following transactions: (i)                 The appellant’s subscription to 100 Class B shares of P Pom Inc.; (ii)               Laurette’s (the appellant’s mother) gift of 195,128 Class F shares of Groupe Pomerleau Inc. to the appellant; (iii)             Gaby’s (the appellant’s sister) gift of 574,285 Class A shares and 407,600 Class G shares of P Pom Inc. to the appellant; (iv)             Gestion Pierre Pomerleau Inc.’s redemption of the 1,993,812 Class C shares of its capital stock. [26]          According to the respondent, the conclusion that a series of transactions was in truth performed primarily for a non-tax purpose, such as the intergenerational transfer of a business, does not prevent the Minister from finding that the main purpose of one or more transactions in the series was to obtain a tax benefit, which was not considered a bona fide purpose. [27]          If one of the transactions in the series was not performed primarily for a bona fide non-tax purpose, it is an avoidance transaction and the GAAR then allows the removal of the tax benefit resulting from the series of transactions. [28]          According to the respondent, an avoidance transaction is deemed abusive in the following circumstances: (i)                 Where it achieves a result the statutory provision was intended to prevent; (ii)               Where the transaction defeats the underlying rationale of the provision; or (iii)             Where the transaction circumvents the provision in a manner that frustrates or defeats its object, spirit or purpose. [29]          The CRA has never approved tax-free corporate surplus stripping. ...

These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard.   ... Now it is simply an objective standard considered within the entire factual background. ...

Northwood Farm, although not considered to be of a large size, was according to Dr. ... As such, the farm could not be considered to be anything but a sideline business for the Appellants. [46] The Appellants do not suggest that their objective in commencing the farm operation was to replace Seagull Pewter as a source of income. ... One might also mention that all of the properties were purchased with borrowed funds, often considered to be a hallmark of an adventure in the nature of trade. ...

Pinkus had concluded Jody had extremely highly-developed verbal skills with no relative strengths or weaknesses and overall function within at least 1% of the population and was considered to be a Gifted Learner. ... Pinkus had recommended the school as an option to be considered. Following the testing of Jody in November, 1990, there were further consultations with Dr. ... However, even though nearly every receipt of revenue is considered income by the taxing authority, not every expenditure in life is deductible. ...

In instances where the driver's means of financial support is [sic] inextricably bound up with the respondent we are of the view that he cannot be considered an independent contractor. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... The subject matter of that appeal was whether or not a worker, Tony Bergen, was employed by the Payor as an employee or was her work to be considered a contract for services. ...

., embassies, NATO, international organizations) may also be considered.   ... As scholarship funds are considered taxable income, you will receive a T4A each year.   ... At paragraphs 28 and 31 of her reasons for judgment she states:   28 […] On rare occasions, it is possible for a scholarship to be considered a salary. ...

According to the appellant's testimony, the result of the private experimental farm status should have been that all outlays had to be allowed and considered relevant for research and development purposes. ... For example, if they added up to $180,000 out of $200,000, I allowed $180,000, then I subtracted the expenditures that could be considered personal, and then if we were left with $150,000, well I allowed $150,000 out of the $200,000. ... The Minister admitted that, in 1993 and 1994, the appellant had engaged in scientific research and experimental development within the meaning of section 37 of the Act for the purposes of his cheese production business. [64]     With respect to the appeal, the matters to be determined for 1993 and 1994 are the categories and amounts of the expenditures made for the purposes of the appellant's scientific research and experimental development. [65]     First, expenditures made in order to acquire or maintain a building do not constitute scientific research and experimental development expenditures under paragraph 37(1)(a) of the Act because an "expenditure of a current nature" within the meaning of subparagraph 37(1)(a)(i) of the Act does not include outlays required for the acquisition of land, an interest in land, or a property on which depreciation may be claimed. [66]     Expenditures for the acquisition or maintenance of a building may be considered as scientific research and experimental development expenditures under subparagraph 37(1)(b)(i) of the Act. [67]     However, subparagraph 37(7)(f)(i) of the Act for 1993 and subparagraph 37(8)(d)(i) for 1994 specifically provide that no capital expenditure made for the acquisition of a building after 1987 may be characterized as a scientific research and experimental development expenditure, unless it is for a "special-purpose building" within the meaning of section 2903 of the Regulations. [68]     At the hearing, the appellant admitted that the building in issue is not a "special-purpose building" within the meaning of section 2903 of the Regulations. [69]     It would be appropriate to reproduce the exact text of the appellant's admission on this point, at pages 84 and 85: [TRANSLATION]             All right, now, the prototype. ...

Caron's challenge was considered by the courts below to have merit and in their view it was in the interest of all Albertans that the challenge be properly dealt with ...   [56]          In a recent case, Ermineskin, the Supreme Court considered the constitutionality, under section 15 of the Charter, of sections 61 to 68 of the Indian Act ... Indians are considered to be a ward of the state. [17] For instance, it should be noted that Indians cannot give security against their property under section 89, as mentioned earlier, and that they are exempt from taxation under section 87 of the Indian Act ...