This case involved an exemption claimed by a roe-on-kelp and herring roe fisher who was a status Indian from the Musqueam First Nation. After applying the connecting factors test, the court did not allow the exemption that company minute books were kept on the reserve. Some of these factors included: "The fishing boat and fishing equipment were kept off reserve. …Full Summary
These summaries of recent Fisheries law cases are prepared by Brad Caldwell of Caldwell & Co., 401-815 Hornby Street, Vancouver, B.C., V6Z 2E6. Telephone (604) 689-8894, E-mail: email@example.com. Papers related to Fisheries law and additional groupings of Fisheries law cases by sub-topic can be obtained at the full version of the website.
Readers are urged to consult CanLii for updates to the cases digested on this site.
This case involved a snow crab and groundfish fisher who entered into an agreement with the Government of Canada in 2001 under the Fisheries Access Program ("FAP") to surrender his fishing licences and related gear for $3,050,000 dollars. The purpose of the FAP was to allow aboriginal groups to take part in the commercial fishery. At the time that the …Full Summary
Editor’s note: This case, along with three similar cases (Bastien, Dube and Robertson, 2010 TCC 552) were under appeal at the time of posting (30 November 2011).Full Summary
Application for leave to the Supreme Court of Canada was dismissed on 20 March 2012 2012 CanLII 64752 (SCC)Full Summary
This case involved a Company which purchased both a category "C" vessel based licence and a category "ZN" personal licence in 1992 for $150,000 dollars. The purchaser claimed the cost of purchasing the licences as an expense when filing its 1992 income tax return. Revenue Canada disallowed this deduction. The issue of the case was whether the cost of acquisition …Full Summary
This case involved the Atlantic Groundfish Retirement Program, (the "AGLRP") under which the Federal Government purchased fishing licences for the purpose of reducing the number of persons participating in the ground fish fishery. The Appellant was a fish harvester who sold his fishing licences to the AGLRP and agreed to permanently leave the commercial fishery for a total payment of …Full Summary
This case involved an aboriginal fisher who fished off reserve, but delivered his fish to and on reserve fishing co-operative that acted as agent for off reserve fish marketing company. The Tax Court ruled that the fishing income was not exempt from taxation.Full Summary
This case involved an audit by Canada Customs and Revenue Agency of a Canadian Fish Processor that sold fish to its U.S. parent company. As a result of this audit, the company was re-assessed tax in the amount of $1,031345 for improper transfer pricing. As a result of this re-assessment the Fish Processor was limited in the amount of credit …Full Summary