6 October 1995 External T.I. 9525925 - INDIANS - FINANCIAL ASSISTANCE FOR COURT CHALLENGE

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues:

Whether the Department would provide financial assistance to enable this employer to challenge the Department's Indian Act Guidelines for Employees before the Courts.

Position TAKEN:

No.

Reasons FOR POSITION TAKEN:

Such funding of Indian cases is normally done by DIAND.

		952592
XXXXXXXXXX	J.D. Brooks

October 6, 1995

Dear XXXXXXXXXX:

Re: Request for Funding of Court Costs

This letter is further to a meeting held at the

XXXXXXXXXX

XXXXXXXXXX

We advised that it was highly unlikely that this Department's commitment to expediting cases through the courts would include funding. However, we agreed to have the matter of funding brought before Mr. Gravelle, the Deputy Minister, or Mr. Lefebvre, Assistant Deputy Minister.

The matter of funding was raised with Mr. Lefebvre and he pointed out that the funding of test cases involving Indian issues is normally considered by the Department of Indian Affairs and Northern Development. The appropriate person to contact is as follows:

Mr. Tom Malloch

Acting Manager
Test Case Funding
Litigation Support Directorate - NCR
Department of Indian Affairs and Northern Development
Room 825
10 Wellington Street
Hull, Québec
K1A 0H4.

We understand that the Department of Indian Affairs and Northern Development may consider funding cases involving Indian-related issues that have large application when they are at the appeals stage -- i.e., as an appeal from a previous court decision.

For your information, there are two ways in which this issue could be considered by the courts. Subsection 173(1) of the Income Tax Act provides for an actual or proposed assessment or determination to be determined by the Tax Court of Canada where the Minister of Revenue and the taxpayer agree in writing to this procedure. Alternatively, a taxpayer may seek Declaratory Relief in the Federal Court, Trial Division. Should you wish to obtain more information about these actions or to proceed with either of these actions, we can provide you with a contact at the Department of Justice.

You also queried whether there might be more lands designated as reserves as is being done in other provinces. We understand that the Department of Indian Affairs and Northern Development has negotiated some Treaty Land Entitlement settlements wherein additional real property has been or will be designated as reserve property, however we understand that this is not an issue in Ontario. You could pursue this matter with that Department.

We trust that these comments will be of assistance.

Yours truly,

R. Albert
for Director
Business and General Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch