On July 22nd, the Supreme Court of Canada handed down its decision in the matter of Estate of Rolland Bastien v. Her Majesty the Queen.

The country’s highest court overturned the decision of the Federal Court of Appeal confirming the decision of the Tax Court of Canada, and declared that the interest income received by the late Rolland Bastien from a term deposit at a branch of the Caisse populaire Desjardins located on the Wendake reserve near Québec City was exempt from tax under section 87 of the Indian Act.

The Supreme Court thereby set the record straight by reversing not only the judgment of the Federal Court of Appeal in this matter, but also the entire line of unanimous decisions handed down by that Court since 1998 on this issue.

The Council of the Huron-Wendat Nation proclaimed the decision “a historic victory for the Huron-Wendat”. In a news release, the Council stated “[TRANSLATION] This case, the repercussions of which will be felt nationwide, is now the subject of the most important judgment ever rendered in the matter of aboriginal taxation.”

Michel Beaupré, supported by Michel Jolin and François LeBel, represented the Estate of Rolland Bastien.