Procedural Rules Trump Indigenous Tax Rights? – Mondaq
March 25, 2026
Our Indirect Tax Practice often involves the intersection of Indigenous Peoples’ rights, especially under sections 87-89 of the Indian Act, and tax legislation.
FCA: BEFORE CONSTITUTIONAL RIGHTS ASSERTED, NORMAL PROCESS TO BE FOLLOWED
Our Indirect Tax Practice often involves the intersection of Indigenous Peoples’ rights, especially under sections 87-89 of the Indian Act, and tax legislation.
Below, we review Zachary v. Canada, 2026 FCA 55 (“Zachary”), a recent Federal Court of Appeal (“FCA”) decision ruling that despite the substantive rights afforded by the Indian Act and constitutionally to Canada’s Indigenous Peoples, Status Indians are still required to comply with all “procedural” requirements (e.g. time requirements, Notices of Constitutional Questions, etc.) in the applicable taxing legislation before asserting those substantive rights!
